1) Make a 400x400 document. Now press "D" on your keyboard to reset the foreground and background colors to black and white.
2) Now on the Background Layer apply Filter>Render>Difference Clouds. Press Cntrl+F 4 times (try and keep the light and dark clouds equal).
3) Now apply some Emboss, Filter>Stylize>Emboss and use these settings:
4) Now duplicate the background layer so we now have 2 layers the same. Select the duplicated layer and go to Filter>Blur>Motion Blur and use the following settings:
5) Now select the Background layer (NOT THE ONE YOU DUPLICATED). Go to Filter>Stylize>Wind. Your image should now look like:
6) Almost done! Now we just have to Merge the 2 layers and add color to them, this is how you go about merging the 2 layers together. First select the top layer and press CNTRL+E. After the layers are merged you can now apply the color. Press CNTRL+U to launch the Hue/Saturation window. Use these settings:
Now you are all done, your image should look similar to this, it wont be exact since the "Clouds" filter is generated and never usually the same. Check it out:
More Tutorials: 
