2. Now go to Filter>Render>Clouds, now should it look something like this.
3. Now duplicate the layer, go to the layers palette and right click on layer 1 and choose Duplicate Layer, then go to Filter>Distort>Shear and do something like the image below shows. ( Click for larger view )

Now should it look something like this.
4. Then go Filter>Blur>Gaussian Blur and set the Radius to 5 pixels, then once again go to Filter>Blur but this time choose the Radial Blur and set the Amount to 90, Blur Method Zoom and Quality Good.
5. Now time to duplicate layer 1 copy and at this point you know how to do that if not go back to step 3. Now when you have duplicate that layer go to Filter>Artistic>Plastic Wrap and set the Highlight Strength to 20, Detail 1 and the Smoothness to 15.
6. Then press Ctrl+U and do this settings. ( Click for larger view )

And that's it you are done ! This is what I came up with





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