Taken from Obscured Graphics
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1. use gradient tool set to diference and go berserk... make sure its black and white...(try to get it dark)then duplicate


2. select Filter, and go Stylize>Find edges (on the duplicate)


3. Invert colours (ctrl+I)


4. Filter>blur>radial blur, These settings:

Amount: 50, Blur Method: Zoom, Quality: Best


5.Filter>stylize>Extrude, these settings:

Type: Pyramids, Size: 3 Pixels, Depth: 30, Random


6. set blending mode to "Pin light" and merge down (ctrl+E)


7. duplicate the layer and use the [A] settings on the middle layer
and the [B] settings on the top one


[A]"Filter>Distort>Twirl
Angle 200%"

[B]"Filter>Distort>Twirl
Angle 400%"


8. On the top layer "edit>transform>flip Horizontal" and set the settings to screen and merge down (ctrl+e)


9. duplicate the layer twice and use theese settings on the middle layer

Filter > Artistic > Plastic Wrap. Use these settings:
Hightlight strength: 15
Detail: 9
Smoothness: 7


10. use Filter>stylize>wind on the middle one (any direction) then turn it cw 90dg and press ctrl+f
continiue all the way around, and set the layers ocapacity to 60%


11. set the blending mode to "soft light" on the top layer and merge the bottom layers


12. this is the final step... all you do is colorize it and you are done