1 Open a 500*200 document.
2 Go Filter> Render> Clouds
3 Go Filter> Render> Diffrent Clouds
4 Go Filter> Blur> Radial Blur (Amount: 50 Blur Method: Zoom
Quality: Good)
5 Go Filter> Distort> Polar Coordinates (Rectangular to Polar)
6 Put a lense flare in the middle Filter> Render> Lens Flare
(Brightness: 100% Lens Type: 105mm Prime)
7 Go Filter> Render> Lighting Effects
Use these settings:
Picture
And this is the final touch.
Picture