This is my first ever tutorial, please enjoy. All comments and/or suggestions are appreciated.

1. Create a new image with a white background. Size doesn't really matter but the one ill be using will be 720x540.

2. Reset your colours by pressing the [D] key if you havent already, and go Filter > Render > Clouds, and then Filter > Render > Difference Clouds.

3. Press [Ctrl] + [b ] to open up colour balance, and play around with the settings untill you find a colour you like.

4. Filter > Artistic > Cutout w/ settings @ 8-0-3

5. Filter > Distort > Ripple w/ settings @ 100% + Large

6. Filter > Distort > Ocean Ripple w/ settings @ 9-9

And now the background is complete!

Here are some results i achieved:
http://img124.imageshack.us/img124/5109/random010fh.jpg
http://img132.imageshack.us/img132/2083/random021ju.jpg

And an example of the effect in use: (keep in mind i did this in 30 seconds :P)
http://img145.imageshack.us/img145/2...nison021sb.jpg