1 Make a new document: 400 * 400.
2 Make a new layer.
3 Go Filter> Render> Clouds.
4 Then Filter> Render> Difference clouds.
5 Then Filter> Sketch> Chrome (Detail: 2 Smoothness: 3).
6 Go Filter> Render> Lens Flare. Put it in the middle (Brightness: 150 Lens Type: 105mm Prime).
7 Go Filter> Distort> Polar Coordinats. (Check Polar to Rectangular)
8 Go Filter> Stylize> Wind. Do this twice. (Method: Wind Direction: From the Right).
9 Then Image> Rotate Canvas 90 CW (3 times)
Now ur done. Almost look like the iceage or something. Enjoy!
Picture