keep in mind that I'm gonna use difference clouds so your final product won't be exactly the same as mine.

1. Create a new project. Use 500x500 at first and then you can branch off into any size you want.
2. Hit D to set your foreground/background
3. Go to filter>render>clouds
4. Go to filter>render>difference clouds. Hit ctrl f until you get a very dark cloud effect.
5. Got to filter>distort>polar coordinates. Select polar to rectangular.
6. Hit ctrl f four times
7. No duplicate your layer. Go to layer>duplicate layer
8. With your new layer, go to edit>transform>flip vertical
9. With that same layer, change the blending mode to screen.
10. Now go to layer>merge down or simply hit crtl+e
11. Now go to image>mode>grayscale. Hit ok
12. Go back to image>mode and this time hit indexed color
13. Go back again to image>mode and this time hit color table
14. Select black body.
15. Go back to image>mode and select RGB color
16. Go to filter>distort>glass.
Select between 6 and 9 for Distortion
Select 8 for smoothness
Texture>frosted
Scaling>100%
It doesn't matter if you invert or not
17. No go to filter>distort>polar coordinates and select rectangular to polar
You should get something like this


Here's where your artistic skills come in. You can mess around with it and I've found some cool ways to alter it.The only part I don't like is that seem at the top. If anyone knows how to get rid of it please let me know. ;P

i found out a way to make the line from the middle go away. When u do the polar to rectangular the first time simply do rectangular to polar instead and then follow the rest of the steps.
the file attached is my result. I also found a way to make a cool volcano eruption from the difference clouds step. i will post that on later.

If you select exactly one half of it, and Layer>New>Layer via copy then on that layer, Edit>Transform>Flip Horizontal (or vertical i cant remember) and move it across, the image comes symetrical and gets rid of the annoying sudden change.

Pretty cool effect - Stereo sound...
Thx 4 share!

Nice effect, thanks.

hi very nice tutorial

It's o.k. I don't like the outcome very much though...