Tunnel Of Life - AAC/Aaron
Step 1 -
Press 'D' on key keyboard to reset the colours to normal.
Now -
Filter > Render > Clouds
Filter > Render > Difference Clouds
You should have something like this -

Step 2 -
Filter > Distort > Wave

Filter > Distort > Pinch
100%
Filter > Distort > Pinch
100%
Step 3 -
Filter > Distort > Spherize
100%
Filter > Distort > Glass

You should have something like this -

Step 3 -
Filter > Artistic > Plastic Wrap

Filter > Distort > Twirl
Angle - 50
Filter > Distort > Shear
Try to get something like like this -

Filter > Distort > Ripple
100%
Size - Medium
You should have something like this -

Step 4 -
Filter > Distort > Polar Coordinates
Rectangular To Polar
Filter > Distort > Pinch
100%
CTRL+U, Click Colorize, Change the colour to whatever you want.
I used-
Hue - 211
Sat - 25
Brightness - 0
Here is the ending result -

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Hope you enjoyed my tutorial.
B)