Step 1: allright lets start out by making a new document. in this example i use 200x200. now lets reset your colors. simply press D
Step 2: now lets start the project. go to filter > render > clouds. (if you would like you can repeat this Step until you get something you like). you can see what i got below.
Step 3: after doing that go to filter> artistic > plastic wrap . Use settings below (default)
Step4: now after giving your image a little effect were going to make it better. goto filter> distort> wave use settings below
You'll get something like what you see below
Step 5: now you can add a little color to it if you would like. Hit CTRL+U or go to image> adjustments> hue/saturation.
After you do that your image should look a little something like this (maybe a little different in color)
Step 6: now to make you image look alot better. right click on the layer (layers window) and duplicate it. then go to edit> transform > flip horizontal. then set the blend mode to overlay.
Your final product should look something like this
