Ice Photoshop Tutorial

Create a new document of any size.

Go to Filter>>Render>>Clouds. Then Filter>>Stylize>>Glowing edges with the following settings: edge width: 1, edge brightness: 20, smootheness: 1. Ctrl+Shift+L for auto levels. If you want, you can save what you have as a wire texture.

Go to Filter>>Stylize>>Wind with such settings: wind, from the left. Then Filter>>Distort>>Twirl, amount -160. Then color balance Ctrl+B with such settings: 0, 20, 100. Duplicate the layer Ctrl+J, set Blending Mode to Screen and apply Ccolor Balance with the following settings: 0, 40, 100.

It can't get simpler than this right? Well, it does.

Duplicate the layer again, and Filter>>Distort>>Wave with default settings. Set this layer's Blending Mode to Screen. Filter>>Stylize>>Wind, Wind from the left. Now Color Balance again with the following settings: 0, 40, 100.

Rotate the canvas 90 degrees CW.

Final result: