Start a new 500x500 doc
1. Filter>render>clouds.
2. Filter>artistic>plastic wrap (I used settings 20, 2 and 7) until it looks something like this :
Click to enlarge
3. Then filter>distort>polar coordinates>polar to rectangular.
4. Stylize>wind>from the right so many times, that it doesn't do anything anymore.
5. Then rotate your canvas 90 ccw and do the wind again.
6. Repeat this until the canvas is back to its normal position (it's rotated 360). At this point u should have something like this:
Click to enlarge
7. Then press Ctrl+L and mess around with the levels to get something like this:
Click to enlarge
8. And then you might want to colorize it, just press Ctrl+U and tick the box colorize.
The result:
Click to enlarge
More Tutorials: 
