Step 1:
Make a new document.
Step 2:
Go to Filter>Render>Clouds.
Step 3:
Go to Filter>Pixelate>Mezzotint Use the medium stroke.
Step 4:
Go to Filter>Blur>Radial Blur
Amount: 100
Zoom: Best
Step 5:
Duplicate that layer. Then go to Filter>Distort>Twirl Set it to 196%.
Step 6:
Now duplicate the current layer and go Edit>Transform>Flip Horizontal Set the blending mode to darken then hit 'CTRL+E'.
Step 7:
Duplicate the confined layer and Go to Edit>Transform Rotate 90 degrees CCW and set that layer's blending style to soft light.
Step 8:
Select the other layer and set the blending style to darken. Go to Filter>Distort>Twirl Set to 196%.
Step 9:
Go to Filter>Distort>Wave Use the default settings. Then hit Randomize a couple of times.
Step 10:
Duplicate the Wave Layer then go to Edit>Transform>Flip Horizontal. Set the blending style to Darken then merge all the layers together.
Step 11:
Go to Filter>Distort>Wave Use the default settings. Then hit Randomize a couple of times.
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