This is problably like most of other tutorials, but I think I changed mine differently:
1. File > New..., Whatever size you want, and the background color should be white. I used 400px X 400px
2. Select the Linear Gradient Tool, and set the blending mode to "Difference" (and press 'D' to reset colors!), also make sure the Gradient is selected to 'Foreground to Background'. http://img141.exs.cx/img141/1632/step17in.jpg
4. Now duplicate the layer and name the duplicated one "Wave", but then have the other layer (not the Wave layer) selected. Then go to Filter > Distort > Twirl and I used these settings: http://img141.exs.cx/img141/533/step32bz.jpg
5. On the Wave layer, go to Filter > Distort > Wave and I used these settings (after you get the settings in, hit Randomize a couple of times until you get something you like!) http://img143.exs.cx/img143/3727/step43at.jpg
7. Duplicate that layer and then on the Duplicated layer, go to Edit > Transform > Flip Horizontal. Set the blending mode to Lighten and you got it!
