1. In the beginning Click on Filter > Render > 3D transform
2. Add three balls like so..
3. Now click on Filter > Distort > Ripple
4. Change the settings to: (amount: 718% - size: large)
5. Click Filter > Blur > Radial Blur
6. Set the (Amount to: 72 - Blur Method: Zoom - Quality: Good)
7. Click on the ‘ok’ button, you will get it like below:
Click to enlarge
8. Now its without color, lets add some color - click on image > adjustments > color balance
9. Select the Midtones first and use these colors:
10. Now Highlights
11. And at last Shadows
12. Click on the OK, now press ( CTRL + F ) and you final result:
Click to enlarge
More Tutorials: 
