1. Create a new image (File > New or Ctrl+N):

2. Create a new layer (Layer > New > Layer or Shift+Ctrl+N).
3. Press D on your keyboard to reset your colors.
4. Filter > Render > Clouds.
5. Filter > Render > Difference Clouds.
6. Press Ctrl+F on your keyboard to repeat the previous step 20 times.
7. Your result should look similar to the image below:

8. Filter > Brush Strokes > Accented Edges:

9. Filter > Distort > Wave:

10. Duplicate the layer (Layer > Duplicated Layer or Ctrl+J).
11. Edit > Transform > Flip Horizontal.
12. Edit > Transform > Flip Vertical.
13. Set the layers Blending Mode to Overlay:

14. Your image should now look similar to the one below:

15. Image > Adjustments > Color Balance (you may add your own settings or the ones below):

a} Tone Balance – Shadows:

b} Tone Balance – Midtones:

c} Tone Balance – Highlights:

16. Click on the 1st layer we did in the Layers Palette.
17. Image > Adjustments > Color Balance (you may add your own settings or the ones below):

a} Tone Balance – Shadows:

b} Tone Balance – Midtones:

c} Tone Balance – Highlights:

18. If you used my settings for steps 15 and 17 then your final image result should look similar to the image below: