Lets begin!
Step one:
Just open a new file, choose your settings, 500 x 500 will do.
Step two:
Press "D" before we continue.
Now we go to Filter>>Render>>Clouds . After that, go to Filter>>Render>>Difference Clouds.
It should look like above.
Step three:
Apply Image>>Adjustments>>Invert or press Ctrl+I. Now go to Image>>Adjustments>>Levels. The you should make it as the following or just change it a bit.
Step four:
Go to Image>>Adjustments>>Color Balance.
The picture above is just an example how you could have made it. This will become the main color.
Step five:
In this step we will add a Radial blur, so go to: Filter>>Blur>> Radial Blur.
You can play around with the settings, just make sure that its on best , zoom and that its around 25, although this time I wouldn't change it too much.
Step six:
Duplicate the layer, and set it to layer mode Lighten. Then add Filter>>Disort>>Twirl with an angle of 300 or more. Then merge both layers.
(366 would be good.)
Step seven:
Duplicate it again and set it to Lighten. Filter>>Disort>>Twirl set to -600.
Step eight:
Duplicate the layer.. Again .
Filter>>Disort>>Twirl set to 300. Now put this layer style to Hard Light.
Then go to Image>>Mode>>Color Balance and make it go well with your picture color.
Well then , there you have it!
Rewritten & changes by me.