1) Make a new document around 400x400 or you can choose your own size, doesnt matter, just make it big! Now press 'D' to reset the pallete colours.
2) Now we add some difference clouds by going to Filter>Render>Difference Clouds. Now press CTRL+F a
couple of times to repeat the clouds.
3) Now we want to add some static to add the effect for night vision Filter>Artistic>Film Grain. Your image should now look similar to this:
4) Filter>Distort>Polar Coordinates, make sure Polar to Rectangular is selected. Now press CTRL+F 1 time. Your image should now look like:
5) Right click the layer and duplicate it. Now change the blending options for the duplicated layer to Lighten. Your layers window shoud look like this:
6) Now apply Filter>Brush Strokes>Crosshatch too the duplicated layer. Now press CTRL+F 1 time. Your image should now look like:
7) Now click the bottom layer "Background" and then now click Cntrl+U to activate the Hue/Saturation window. Use these settings below:
You are now finished! Your image should look similar to this below:
More Tutorials: 
