1. Start out by creating a 500 x 500 pixels document.
2. Press D
3. Draw a circle using this tool:
4. Now go to Filter > Render > Difference Clouds. Now you should have something like this:
5. Go to Image > Adjustments > Levels
You should now have something like this:
6. Go to Filter > Sharpen > Unsharp Mask,Set amount to 50%, Radius to 3.0, Threshold to 15. Now you should have something like this:
7. Now go to Filter > Distort > Spherize. Set the amount to 100 %, you should now have something like this:
8. Repeat the last step but change the amount to 50%, Now you should have something like this:
9. Now go to Image > Adjustments > Color Balance,use these settings:
Now you should have something like this:
10. Go to Filter > Sharpen > Unsharp Mask
11. Final Result:
More Tutorials: 
