1. Create a new (I used 477x477), then Filter -> Render -> Clouds
2. Filter -> Render -> Fifference Clouds, then press Ctrl-F 3 times
3. Filter -> Blur -> Radial Blur /amount 35 /spin /quality best
4. Filter -> Distort -> Sphirize /amount: -100
5. Filter -> Distort -> Twirl /amount: 200
6. Image -> Adjust -> Levels /input levels: 0,1.00,89
7. Image -> Adjust -> Hue/saturation /check: colorize/hue: play around, Saturation: play around
8. Filter -> Blur -> Radial Blur /amount: 50 /zoom /quality best
9. Image -> Adjust -> Replace Color /click on of the white arms /hue play around /saturation play around
10. Repeat step 9 but /hue play around
11. Filter -> Pixilate -> Pointilize /cell size: 3
12. Filter -> Blur -> Radial Blur /amount:50 /zoom /quality: best
Now you are done!
I kept playing with the colors, and here is the final result
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