Hi,

This is my second tutorial in one day, lol.

1. Create a new picture. Use dimesions of 500x500 (pixels)

2. Filter>Render>Clouds

3. Filter>Render>Difference Clouds

4. Image>Adjustments>Invert (Ctrl+I)

5. Filter>Distort>Twirl. Set to 658 deg.

6. Filter>Distort>Zig Zag. Set to: Amount 71 Ridges 9 Style Out From Center

7. Filter>Distort>Ocean Ripple. Set to: Ripple Size 8 Ripple Magnitude 10

8. Image>Adjustments>Hue/Saturation. Check the Colourize box. Set to: Hue: 225 Saturation: 50 Lightness: 0

Final Result: