I'm really sorry because there's no pics in this tut :(
First: Make a new document, 500x500 or anything u like and it should be white.. Press ctrl + i (invert)
Second: Start using Filters->Render->Lens Flare (all deafult) in one of the corners and 3-4 more forward to the middle of the pic.something like this..

then u Duplicate the layer three times and set all the layers to Lighten in blending mode. Then press Edit->Transform ( and anything u like here until the pic look like a cross of Lens Flare's).
Then Merge all layers down
after this u should have something that looks like this

Third:Then go to Filters->Pixelate->Mezzotint and use SHORT LINES
Fourth: Go to Filters->Blur->Radial Blur and select "SPIN", "BEST" and 100%
Fifth: Then Duplicate the layer two times and name them "Layer 1" and "Layer 2"
Sixth: On "Layer 1" go to Filter->Distort->Twirl and with "Angle 100" and then set the mode to LIGHTEN in blending mode
Seventh: On "Layer 2" go to Filter->Distort->Twirl and -50 and then set the blending mode to LIGHTEN..
After that u can Merge them all together or change the color or something..
When u are finished it should look like this.. or something like this anyways i did this in a hurry just because u wanted pics..