1. Make a new document, any size doesn't matter. Press Ctrl+D to reset your palette colors.
2. Apply Filter>Render>Clouds.
3. Apply Filter>Artistic>Plastic Wrap with these settings:
highlight strength 14
detail 1
smoothness3
4. Go to Image>Adjustments>Levels and apply these settings:
channel: RGB
input levels: o o.25 230
output levels 0 255
5. Filter>Distort>Polar Coordinates: polar to rectangular
6. Right click the layer and go to Duplicate. Set the new top layer to blending mode Screen.
7. Apply Filter>Artistic>Plastic Wrap again:
highlight strength 14
detail 1
smoothness3
8. Then the colors:
a) Image > Mode > Grayscale
b) Image > Mode > Indexed Color(flatten image)
c) Image > Mode > Color Table and choose black body from the drop menu and press ok
d) Image > Mode > RGB
It should look something like this
And then just crop the best part and you are done!
More Tutorials: 
