1.-First open a new document... i will open one of 400x400 px you can open one of the size you want but it have to be a square ok
2.- Next took your gradient tool with the next Gradient Settings
.... and make a gradient like this:

3.- Now lets go to apply a filter... Filter > Disort > Wave... and use this settings:

press randomize and you need to have a result like this:

4.- Ok apply another filer now: Filter > Disort > Polar cordinates... and use the next settings:

This is your result... but this look ugly.. and we have to press [Ctrl + I] for invert the image... now this is your result

5.- Now you have this nice image... but it have to be more good... so press [Ctrl + M] or Image > Adjustments > Curves... and use the next settings:

6.- Lets duplicate the current layer with [Ctrl + J] And set the blending mode to Multiply...
8.- Now we have to apply one more filter... Filter > Disort > Twirl... and choose the next settings:

9.- Thats all this is the result...

but..WTF?.. i colorize that :P.. how??

10a.- Go to Layer > New Adjustment Layer > Color balance... and choose the next settings:
Settings 01
Settings 02
Settings 03

10b.- Open a new layer... and go to your gradient tool... double click on the colors option... and then choose the next settings:
Gradient tool Color Settings
Now use your gradient tool in your new layer.. and set the blending mode like [color]..

^_^ Thats all... in 10 simples steps... i hope you like this tut

WHOOHOO WE LOVE U KASY

^_^ Thanks nero.. i made the tut like as i said.. i hope you like it

WOW very uesful! i live it! gj! ^^ i hope u have submited it to pslover and pixel2life ;)