Step 1

Create a new image and set default colors, then render clouds. Go into the crystallize filter and use the above settings.

Step 2

Go into the plastic wrap filter and use the above settings.

Step 3

Press CTRL+U and check colorize. Use the above settings for a blue (or mess around).

Step 4
1. 2.
Go into the polar coordinates and use the first setting above. Go back into polar coordinates and use the second one (after).

Step 5 (Optional)

Adjust the levels to the above settings.

Step 6

Duplicate your layer. On the new layer, go into the twirl filter and use the above settings.

Step 7

Duplicate your layer again, then on the new layer go into the gaussian blur filter and use the above settings.

Step 8

Double the current layer (the gaussian blured layer) and use the above blending settings.