1. Create a new file, with Black Background. Use Grunge brushes, draw randomly to make your own background.
This is Grunge Brush I used http://www.megaupload.com/pt/?d=RD9E96MX
2. Goto Image >> Adjustment >> Hue/Saturation or Ctrl + U, to set these below settings
3. Goto Image >> Adjustment >> Levels.. or Ctrl + L, to set these below settings.
4. Goto Image >> Adjustment >> Brightness/Contract.. , to set these below settings.
Result;
5. Press Ctrl + J to duplicate layer, with blending mode Hard Light, Opacity 86%
and we have here
6. Goto Filter >> Distort >> Twirl, set angel = 105
7. Press Ctrl + Shift + E to merge all the layers, then create a new layer with blending mode Overlay, use soft brush to draw randomly to have more impression for the image.
this is result;
8. Go to Filter >> Blur >> Motion Blur , to set angel = 90, distance = 92 px
9. Make some Selection on the image the press Ctrl + J to grab them to a new layer
10. Set some settings for the new created layer
this is the result
11. Goto Filter >> Texture >> Grain.. , intensity = 50, contract = 45, grain type = Regular
12. Finally, add some texts on it. Look cool, huh

