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 select the shape tool.
4. Now create a shape like this and fill it with color white.
5. Go to Blending Options apply these settings to give it a real look.
6. Your image should be look like this.
7. Now take the lasso tool
and create a shape which I am showing in the image below.
8. Selected as a working layer then just hit Delete.
9. Then go to Filter>Flatten Image as shown fig. below.
10. Now go to Distort>Polar Coordinates use the following setting.
11. Now rotate the image90cw Image>Rotate Canvas 90CW.
12. Your image should be look like this.
13. Next go to Filter>Stylize Wind and use the following the settings.
14. Press Ctrl+F 2 more time.
15. Go to Filter>Stylize Wind and use the following the settings.
16. Press Ctrl+F 2 more time your image should be look like this.
18. Now rotate the image back to normal Image>Rotate Canvas 90CCW.
19. Now go to Distort>Polar Coordinates use the following setting.
20. Your image should be look like this.
21. Now go to Filter>Distort>Ocean Ripple use the following settings.
22. Your image should be look like this.
23. Lets add some color, click Image Adjustments, Hue/Saturation Apply the following setting.
24. Your final image should be look like this.
