1. Okay, open up your canvas. I made mine 400x400, but you can make it anything you want.
2. Select black and another dark color. I chose #D6127C
3. Go to Filter>>Render>>Clouds
4. Then go to Filter>>Disort>>Twirl. Twirl it to the maximum number, which is 999
5. After, go to Filter>>Disort>>Polar Coordiates. Select rectangular to polar.
6. Duplicate the layer and flip the duplicated layer horizontilly. Then I set the blend mode to Lighten.
7. (optional step) If you want, you can rotate the canvas to make it look better by going to Image>>Rotate Canvas. I did 180 degrees then rotated it again at 90 degrees.

Hope you like it! :)