Start by creating a new file. Create a vertical line using line tool.
Duplicate it. Press Ctrl+T . Drag the anchor point to the bottom of the line.
Rotate it 15° cw.
Press Ctrl+J and Shift Ctrl+T to create a circular pattern of lines.
Merge all line layers.
Duplicate the merge layer and rotate it slightly.
Scale it down.
Change background to black. Select line layer and press Ctrl+I to inverse the colors. Press Ctrl+t. Right click and select warp.
Adjust the nodes to get the following shape.
Press Ctrl+U and adjust hue/saturation as shown.
From filter menu select distort>>polar coordinates.
Apply settings as shown.
Merge this layer with the background. Duplicate it and flip it vertically.
Change the layer mode to exclusion.
Merge both layers. Duplicate it and rotate 90° cw.
Change the layer mode to linear dodge.
Merge this layers. Duplicate it and scale up.
Change the layer mode to difference.
Press Ctrl+U and hue/saturation as shown.
Duplicate the main layer it and scale it down..
Change the layer mode to difference.
Create a new layer above all layers apply gradient as shown.
Change the layer mode to color.
Duplicate the gradient layer and change the layer mode to color burn.




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