Start off with a new document (any size will do). Then change your background to 00FF2A and foreground to FF8A00. Filter>>Render>>Clouds. Filter>>Render>>Difference Clouds. Right now you should have something that looks like this.
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Then we want to give it a little spin. Filter>>Distort>>Twirl and set it at 407%. Now it should look like this.
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Lets give it some depth. Go to Filter>>Distort>>Pinch and set it at 100%. Yours should look like this.
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Right now it looks a little plain so we're gona go to Filter>>Distort>>Ocean Ripple. Keep it at the defalt settings (9 and 9) and hit ok. Looks pretty good, but we just need to do one more thing to make the picture look really cool. Go to Filter>>Render>>Lens Flair. Set it at 105 and keep the brightness at a 100% and put it right in the middle. Your picuter should now look something like this.
