1. Take a new file of 400 pixels 400 pixels of resolution 72 dpi in the RGB mode.
2. Fill the new document with color black.
3. Now go to Filter>Render>Lens Flare with the below settings.
4. Your image should be look like this.
5. Next, create even more "Lens Flare" like I have done I also added another with a Lens Flare of "105mm Prime" 63% and " Movie Prime" 65%.
6. Your image should be look like this.
7. Then go to Filter>Distort>Polar Coordinates use the following settings.
8. Your image look like this.
9. And now select the Elliptical Marquee Tool
and while holding the Shift Key drag out a perfect circle to outline your newly created ball.
10. Now go to Select>Inverse.
11. And finally you are able to delete the selection.
12. Then delete the background layer and create a new layer fill it with white color.
13. Go to Edit>Free Transform move the circle back into the center as shown image below.
14. Now we add some color to our galaxy ball Press Ctrl+U apply these settings.
15. Your image should be look like this.
16. And now go to Blending Options apply these settings.
17. Your final image should be look like this.
18. Here one more example very simple you can make a copy of layer and add some color adjustments.
More Tutorials: 
