Start of with a chosen size canvas to suit whatever size you wish to create.


Firstly press 'D' so we can reset the colours to black and white.
We now want to get some simple clouds, we all know how to do that: Filter> Render> Difference Clouds.
You should now of created something like below:

We're going to add a plastic wrap to give a shine, go to Filter> Artistic> Plastic Wrap.
Set the settings as:
Highlight Strength: 20
Detail: 10
Smoothness: 7
We should now have something like this:

Now we're going to make a tunnel, go to Filter> Blur> Radial Blur, set these settings:
Amount: 50
Blur Method: Spin
Quality: Best
We should of created something like this:

Simply go to Filter> Stylize> Find edges, this will pick up all those twists.
We now want to Press 'Control I' this will change around the colours. We should have something like this:

Now create a new layer - Layer> New Layer:
Using plain white with a pencil about 1 px, make some lines like below:

Repeat Step 3. And now merge this two layers: Layer> Merge Visible.
Now edit the colours, we're going to darken this up right now, press Control + U and tick the Colorize box. We now want to set these settings:
Hue: 223
Saturation: 100
Lightness: -20
Should be seeing something similar to this:

We are now going to create a light at the end of this tunnel, we are going to use a lense flare - Filter> Render> Lense Flare.
Set the lense flare to sit directly in the centre of the tunnel with these settings:
Brightness: 50%
105mm Prime
WE'RE FINISHED!

You should have created something like this: