This may take allot of memory up on your computer, so you mighty want to close a few programs first :)
All images in this tutorial are scaled down loads. since the canvas should be 2000 x 2000 px
1. Make a new image, ours is 2000px x 2000 px - with a transparent background (yes, this is 2000 and not 200)
2. Press D to reset your colour's, and go Filter > Render > Clouds.
3. Next, Filter > Pixelate > Crystallize - and make the cell size about 84
4. Filter > Artistic > Plastic Wrap : Highlight strength - 18 // Detail - 10 // Smoothness - 7
5. Next we can colorize it, hold CTRL and press U - check the colorize box, and give Hue - 200 // Saturation - 65 // lightness - 0
6. Next, Filter > Distort > Polar coordinates - but make sure its Polar to rectangular!
7. Again, Filter > Distort > Polar coordinates - but this time, give it rectangular to polar.
The bottom right left corned should be like this
8. Click Image > Adjustments > levels, and give the following settings (63 - 1.00 - 255)
9. Duplicate your layer, and click Filter > Distort Twirl - and give it an angle of 170*
This is just a small section:
10. Duplicate this layer, and click Filter > Blur > Gaussian blur - with 2.5 setting
11. On the layers palate, set the blending options to overlay
12. Select "layer 1" on the layers palate, and drag it to the top - so its the top layer. your layer order should now be:
13. Click Filter > Distort > Wave - and click randomize a few times to make it look good, then hit OK
14. Set the blending options on this layer, to Screen!
That's basically it. i just cut chunks from the image i like, and click Edit > Copy merged.
More Tutorials: 
