1. Start with a new document, i am using 300x300 pixels and a white background.
2. Create a New Layer.
3. Reset your colour palette by pressing D.
4. Go to Filter > Render > Clouds.
5. Filter > Pixelate > Mosaic with a Cell Size of 8 pixels.
6. Now, Filter > Distort Twirl with an Angle of 300.
7. Use Filter > Sketch > Bas Relief with a Detail of 13 and a Smoothness of 3.
8. Now give your image some colour by hitting Ctrl + U and checking colourize.
9. This is officially the end of the tutorial but you can easily turn this effect into literally hundreds of other things by creating a new layer on top of the current one, drawing a gradient and playing with the Blending Modes. Here is one i quickly came up with.
