1) Make New File, 400 x 400 works fine.
2) Apply a gradient shown below.
3) Now go to Filter -> Distort -> Twirl, use the angle -688
4) Go to wave and use the below settings:
5) Press CTRL U and Color your image as below.
6) Now rotate the image 180 degrees to make the burning upright.
And this is my final effect, not bad for my first Tutorial?
More Tutorials: 
