1 Make a new document: 400 * 400.
2 Set black as the background.
3 Go Filter> Render> Lens Flare. Set the flare in the center.
4 Take the "Smudge Tool" and draw out a few lines. (Brush: 20 Mode: Normal Strenght: 50%)
Like this.
Picture
5 Duplicate layer.
6 Go Filter> Distort> Twirl (Angle: 300).
7 Merge down. Duplicate again.
8 Go Filter> Distort> Twirl (Angle: -600).
9 Change the Blending mode to "Lighten".
10 Press Ctrl + U to colorize it.
11 Add a nice text.
This is what I got.
Picture