Step 1.
Start with a new document that is 700 x 700 and fill the background with #000000 (black) and create a new layer.
Step 2.
With #ffffff (white) as your foreground color, select the brush tool and apply these settings:
Select the soft brush, with a size of 27 pixels.
Step 3.
Draw three squiggly lines like so, kind of like a tree.. give it a wide base.
Step 4.
Change the size of the brush from 27 to 12.
Step 5.
Draw on the ends of the three lines with the smaller brush like so:
Step 6.
Next drop the size of the brush from 12 down to 5
Step 7.
With the smaller brush, go ahead and draw smaller lines stemming out from random spots on the image.
Step 8.
Go to Filter->Stylize->Emboss and apply these settings
Step 9.
Next go to Filter->Sketch->Bas relief and apply these settings
Step 10.
Go to: Filter->Distort->Shear and apply a curve similar to this:
Step 11.
Double click on the layer, and apply these layer styles:
Step 12.
Here's what I've got so far:
Step 13.
Press Ctrl + T on your keyboard to bring up the free transform tool.
Grab the node in the top left corner, and while holding the Shift key, drag your mouse downward to make the image smaller slightly.
After this, rotate the shape slightly as I have done here.
Step 14.
Next press Ctrl + Shift + Alt + T on your keyboard three times, to duplicate the transformation three more times.
Step 15.
Merge all four of these layers together, by highlighting the topmost layer, and pressing Ctrl + E 3 times in a row
Step 16.
Drop the opacity of this layer down to 75 percent.
Step 17.
Duplicate this layer, and drop the opacity down to 50 percent. and change the blending mode of this layer to overlay.
Press Ctrl + T on the keyboard to set up the free-transform tool, and rotate and enlarge the image a bit:
Step 18.
Now duplicate this layer as well, reduce the opacity of the duplicate down to 25 percent, press Ctrl + T to open the free transform tool again, enlarge the image, and rotate it a bit as shown: (this layer style *should* already be set to overlay)
Step 19.
Now just use the crop tool to grab a section of the image that you like. These are great for header backgrounds, or signature backgrounds
More Tutorials: 
