1. First open a new document, it doesn't matter what size (i recomend a big size)
2. Create a gradient (like this one)
http://img66.exs.cx/img66/7582/gradient.png
3. Then create three lens flares, there is a 35mm flare in the upper left corner (its hard to see)
http://img66.exs.cx/img66/3522/flare.png
4. Next you hit Filter>Artistic>Plastic Wrap, and use these settings
http://img66.exs.cx/img66/1836/plastic.png
5. Then Filter>Stylize>Glowing Edges, and use these settings
http://img66.exs.cx/img66/6984/glowing.png
6. Then Image>Adjustments>Hue/Saturation, and use these settings
http://img66.exs.cx/img66/9412/Hue.png
7. Next you duplicate the layer
8. Then put the second layer on Screen
http://img66.exs.cx/img66/8496/screen4.png
9. There you have your image, it should look something like this,
http://img215.exs.cx/img215/2570/finished8hi.th.png
you can also play with the position of the lens flare or you can use rastercized text and you can make some sweet stuff :D
Hope you like it!