Start by applying a gradient to the background.
Select burn tool from the main toolbar. Select a brush from top bar as shown.
Apply burn tool settings as shown in the image.
Apply brush to the background layer.
Select smudge tool from the main toolbar.
Apply smudge tool to the whole background layer.
From select menu click color range. Use eye dropper to select a lighter area of the image.
Press Ctrl+J to copy paste the selection in a new layer. Double click the layer to open layer style window. Apply layer style with the settings shown.
Similarly select another color range, copy paste selection and apply drop shadow.
Select and merge all the layers. Duplicate layer Press Ctrl+T. Right click the layer and select flip vertical. Change the layer mode to multiply.
Merge both the layers. Duplicate layer and flip it horizontally. Change the layer mode to difference.
Duplicate both the layers and change the layer mode to linear dodge.
Select and merge all the layers. Press Ctrl+I to inverse the colors.
Select the top layer in layer palette.From layer menu select new adjustment layers>>hue/saturation. Apply settings as shown.
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