1. Take a new file of 400 pixels 400 pixels of resolution 72 dpi in the RGB mode.
2. Now select the Gradient Tool
set the gradient color.
3. Fill the background with a blue gradient.
4. Now create a new layer.
5. Press the "D" key to reset your colors to back and white.
6. And now go to Filter>Render>Clouds.
7. Then go to Filter>Render>Difference Clouds.
8. Now make the copy of layer1 and change the Blending Mode screen.
9. Now press Ctrl+E to merge down the layer change the Blending Mode screen.
10. Your image should be look like this.
11. And now select the Text tool
create your text.
12. Now go to Filter>Blur>Gaussian Blur use these settings.
13. Your image looks something like this.
14. And now Ctrl+Click the text layer make a selection on your text.
15. Now select the Brush Tool from the tool palette apply the following settings.
16. Now use the brush tool inside the selection area see in the next image.
17. Then delete the text layer.
18. Your image should be look like this.
19. And now press Ctrl+L to Levels use these settings.
20. Your image should be look like this.
21. Now make the copy of layer1.
22. And then go to Filter>Stylize>Extrude apply the following settings.
23. Your image should be look like this.
24. Now go to Filter>Gaussian>Blur and use these settings.
25. Now change the Opacity of layer1 cop y see in the next image.
25. Press Ctrl+E to Merge down the layer.
26. And then make the copy of layer1.
27. Then go to Filter>Distort>Polar Coordinates use these settings.
28. Then Rotate the Image>Rotate Canvas>90CW.
29. Then go to Filter>Stylize>Wind use these setting.
30. Then go to again Filter>Stylize>Wind this time change the Direction from the left.
31. Now rotate it back to original position go to Image>Rotate>Canvas>90CCW.
32. Your final image should be look like this.






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