Step 1
Create a new document size 800px * 800px, fill the background with
black colour. Create a new layer on top of the background layer, press
the "P" key to choose the Pen Tool, draw a work path as shown below:

If you're a beginner, you may not get the curve in one go - it
doesn's matter, you can hold down the Alt key and left-click to drag the
corner point to adjust its shape:

Press "B" key to select the brush tool, choose a 1px hard brush, as
shown below:

Choose a colour from the colour picker (I use a light pick colour
here):

Press "P" key again, then right-click on the path,
choose "Stroke Path":

Choose "Brush" from the drop down box, and make sure you tick the
"Simulate Pressure" option, then press "OK":

and here ist effect after the path stroke:

Step 2
Use the Same Process as described above, create another 3 lines. Make
sure you:
- Put each line on a seperate layer
- Adjust the brush size to be 2px, 3px, 4px respectively
- Adjust the layer opacity to be 80%, 60% and 40%
Details please refer to the screenshots below:



Adjust the positions of the lines (move them slighly left and right
against each other), And here is the effect so far: (4 lines on 4
layers)

Step 3
Make a folder called "lines" and put those four layers into it.
Duplicate this folder once and merge the duplicated layers, reduce the
opacity of the merged layer to around 70% and move it slightly left to
create a bit of depth for the image:

Then keep duplicated the merge layer to add more lines to the image:

Now you will want to add some colour variety into it. Instead of
picking a new colour and go through the stroke process, you can simply
add a Hue/Saturation adjustment layer to the merged line layer: (make
sure you tick the "Use Previous Layer as clipping mask" option when
adding it)

and adjust the hue and use a colour you like:

Keeping add more colour onto it. You can use the Free Transform tool
(Ctrl + T) to the line layers you added to adjust their angle:

Also resize the layer when you see fit:

Step 4
Now we also want to add a few grey lines into the image. To do this,
simply go to image > adjustments > desaturate (or Shift + Ctrl +
U) to desaturate a merged line layer:

Blend those grey lins into the image, as shown below:

and here is the effect so far:

Step 5
We're almost done. Now merge those lines layer we made, then
duplicate, rotate them around the canvas:

We can add some dots around the lines to decorate it a bit. To do
this, create a new brush with the settings shown below: (press f5 to
bring up the brush window)



Tick "Airbrush", "Smoothing" and "Protect Texture" option.
Use the brush we just made, paint some dots around the image on a new
layer, as shown below:



We can also paint some random lins around to spice up the image a
bit: (Use a 1px hard brush and simply paint away!)

Once you've done the painting, go to filter > Sharpen > Sharpen
and sharpen this dots layer a bit. (You will see the dots become
brighter)
Here is the overall effect:

You may want to alter the colour balance or use a different colour
scheme.Totally up to you :)
Here is an alternative version I made: (click to enlarge)

That's it! Hope you enjoy this tutorial and find it useful :)