1. Create a new document. Fill it with a black to transparent gradient like this. To do this first select your gradient tool:
2. Now in your colors, set your foreground color to black:
3. Now, in your gradient options, select the gradient that looks like this:
4. Create a new layer, and on your document, drag a line with your gradient tool from the left towards the center. Release the mouse button to make the gradient. To make the gradient at a 180* angle, hold shift while dragging your line:
5. Duplicate this layer (Right click layer, and then click duplicate), and then flip it horizontally (Edit > Transform > Flip Horizontal). After this, move your top layer to the right until your image looks like this (Hint: Hold shift to keep your top layer in the proper vertical position while dragging right):
6. Now, merge the top layer to the second layer (Click Ctrl + E). Now apply a wave distort (Filter > Distort > Wave). Click randomize until you see something you like, and click ok:
7. Now its time to make this look good. Add a color adjustment Color Balance Layer (Layer > New Adjustment Layer > Color Balance). In the settings, Go to Highlight, and then set it up as follows:
8. Your image should now look something like this:
9. By adding some more distorts, you can get some other unique effects:
Polar Coordinates
Zig Zag
More Tutorials: 
