1 Make a new document. 400*400
2 Fill with black.
3 Go Filter> Render> Lens flare. Put out 4 of them, one in wach corner. (Brightness: 100% Lens type: 50-300mm zoom)
4 Go Filter> Distort> Twirl. (Angle: 300)
Should look like this.
Picture
5 Go Filter> Distort> Diffuse Glow. Do this twice. (Graininess: 6 Glow Amount: 10 Clear Amout: 15)
6 Hue/Saturnation it. Ctrl + U.
7 Go Filter> Blur> Radial Blur. (Amount: 50 Blur Method: Zoom Quality: Good)
And ur done.
Picture