1. Create a new document in any size. For this tutorial, my document will be 640x480 in size.
2. Fill your document with Black by going to edit -> fill with these settings:
Contents: Black
Blending Mode: Normal (100%)
3. Go to filter -> render -> lens flare. For the Lens Type, pick 50-300mm Zoom and tone down the brightness to 40%. Randomly place it anywhere.
4. Repeat step 3 until you fill up your whole document. Make sure no two lens flare overlap each other.
5. After, go to filter -> stylize -> emboss with these settings :
Angle: 90
Height: 100
Amount: 500
It should look like this :
6. Open up the Levels box (Ctrl+L) and use these settings :
Input Levels: 0 0.60 255
7. Desaturate the image (Ctrl+Shift+U) and duplicate the layer.
8. On the duplicated layer, go to filter -> distort -> twirl with these settings :
Angle: 200
Set the blending mode to Darken then merge all layers.
9. Duplicate the layer once again and go to filter -> distort -> twirl with these settings :
Angle: -250
Set the blending mode to Lighten then merge all layers.
10. Open up the Hue/Saturation box (image -> adjustments - > hue/saturation) with these settings :
11. For the finishing touch, go to image -> adjustments -> brightness/contrast with these settings :
Brightness: -25
Contrast: +40
