1) Make a 400x400 document. Now press "D" on your keyboard to reset the foreground and background colors to black and white.
2) Filter>Render>Difference Clouds then press CNTRL+F to apply it again.
3) Filter>Stylize>Fine Edges then Filter>Stylize>Solarize
4) Apply Filter>Stylize>Glowing Edges and use these settings:
5) Apply Filter>Blur>Radial Blur and use these settings:
6) Duplicate the layer then go to Edit>Transform>Rotate 180. Now apply Darken as the layer blending mode:
7) Still on the duplicated layer press CNTRL+U and use these settings:
Now select the Background layer and press CNTRL+U again to change the color, use these settings:
8) Merge both of the layers by pressing CNTRL+E. Now apply Filter>Distort>Pinch and set it to 100%.
There your done, this is what mine turned out to look like:
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