This tutorial is really really simple :D

Make a new document in photoshop 400x400

You can use any colours that you want I choose a goldy (B4A607) colour for my foreground and black for my back ground.

Go to Filter>Render>Clouds and you should have something like this:



Now go to Filter>Blur>Radial Blur and have you settings as follows



Now press Ctrl+F, that just preforms that action that you have taken.

This optional: Filter>Artistic>Plastic Wrap



That is you done, here is my final result