1. Make a new picture (CTRL+N) i used the format 477x250 pixels.
2. Press 'D' to reset the colors
3. Click on Filter > Render > Clouds.
4. Click on Filter > Pixelate > Mezzotint, set Type to 'Short strokes', OK.
5. Click on Filter > Blur > Radial Blur, set Amount to 100, Blur Method to Zoom and Quality to Best, OK
6. Press CTRL+F to repeat the Radial Blur.
7. Duplicate the layer two times.
8. Select the first of the duplicated layers. Click on Filter > Distort > Twirl, set Amount to 100, OK. Set 'Blend Mode' to Lighten. (look at the image below)
9. Select the second of the duplicated layers. Click on Filter > Distort > Twirl, set Amount to -100, OK. Set 'Blend Mode' to Lighten.
10. Click on Image > Flatten image. Press CTRL+U, select 'Colorize' and change Hue and Saturation till you get the color you want.
Here is my final result:
More Tutorials: 
