New Document

Make a new document, anysize doesn't matter. Press CNTRL+D to reset your pallete colors. Set your background to BLACK.

Apply Filter - Lens Flare

Go to Filter>Render>Lens Flare and apply multiple lens flares all over your canvas. Try mixing up the sizes aswell:

Apply Filter's

Right click the layer and duplicate it. Set the Blending Change to Screen. Apply these settings to the duplicated layer:

Filter>Sketch>Bas Relief:


Filter>Artistic>Plastic Wrap:

Apply Filter - Chrome

Click the bottom layer and apply Filter>Sketch>Chrome with these settings:


Your layers window should look like this:

Apply Hue

Apply these hue settings to the bottom layer:


Then apply these settings to the duplicated layer:

Merge Layers

Press CNTRL+E to merge the 2 layers together. Make a new layer. Go to Filter>Render>Clouds.

Apply Filter - Polar Coordinates

Go to Filter>Distort>Polar Coordinates and use these settings:





Press CNTRL+U to color the top layer:





Change the blending change of the top laye to Screen:





Add Filter>Distort>Twirl to each of the layers. Use your own settings for each of these layers. Just dont go to nuts with the twirling :D.
There ya go: