*NOTE* There are two images at the bottom of this tutorial that show what you are making... they will load over time, but they are fairly big (800x600) so I figured you'd like to read the tutorial while your reading...
1) Open up a 800x600 sized document in photoshop.. (what ever size you like...)
2) Create a new layer (CRTL+SHIFT+N)
3) Highlight the first layer. Apply Filter>Render>Clouds.
4) Highlight the second layer. Apply Filter>Render>Clouds, and then Filter>Render>Difference Clouds
5) While still on the second layer, apply Filter>Distort>Twirl... With the angle 999*.
6) Highlight the first layer. Apply the same thing as the last layer, (Filter>Distort>Twirl, angle=999)
7) While on the 1st layer, click Edit>Transform>Flip Horizontal
8) Set the Opacity of the 2nd layer at 26%.
9) Go to Image>Adjustments>Hue and Saturation. Apply the settings Hue 0, Saturation 80.
10) Select the 1st layer, go Image>adjustments>Hue and Saturation. Apply the settings Hue 234 and Saturation 54.
11)Highlight the 2nd layer. Click Filter>Render>Lighting Effects. Change the light type to omni, with the following settings:
Intensity - 60
Gloss-100
Material - 100
Texture Channel - Red
Height- 80
Your Done! You can put some cool thing in the middle, maybe a lens flare or something... Lets here your opinions on it. And lets see how your's turn out...
More Tutorials: 
