1. Create a new (Ctrl + N) and make the picutre 400 x 400 pixels, next press D to reset your colors
2. Filter -> Render -> Clouds is our first step. Keep doing it until there is a good amount of black in the piece
3. Now you Filter -> Render -> Difference Clouds, and press Ctrl + I to invert your piece
4. Press Crtl + L and leave the numbers the same except for the middle one, which you will change to .1 and press ok. You should now have something like this:
5. Now you duplicate the layer (right click on the layer in the layers pallette -> Duplicate Layer) and Filter -> Distort -> Twirl. Set angle to 400 and press ok.
6. Now change the blending mode to difference, and merge the layer down with Ctrl + E
Now you are done, hope you are satisfied
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