# Start off by pressing D
# Filter > Render > Clouds
# Filter > Sketch >Graphic Pen
# Use The Following settings:
filter > blur > radial blur
then use these settings:
# Filter>Disort>Ocean ripple
# Filter>Disort>Twirl
Angle: 397
# Set Mode To Lighten
# Duplicate This Layer
# Now go to Edit>Transform>Flip horizontal
Go to the fill layer fill or adjustments icon:# and select color balance and use these settings:
Midtones:+100, 0, -100
# duplicate this layer and set the blening mode to linear burn