1. Create New Document 400x300px and press 'D' to set Foreground to Black and Background to White. Apply Filter>Render>Fibers
2. Go to Filter>Blur>Radial Blur
Results:
3. Press Ctrl+J for duplicate the layer and apply Filter>Distort>Twirl
4. Set the Blending Mode to Multiply and Merge Down the layers
5. Now Apply the Hue/Saturation
Results:
6. Now you can duplicate the layer and apply Edit>Transform>Flip to Horizontal and set the Blending Mode to Multiply
You can apply others Transform that you like and use your imagination.
Good luck!
More Tutorials: 
