Step 1: open a new document that is 1024x768, and press "D" to reset your colors to black and white. Then go to Filter > Render > Clouds.
Step 2: Now go to filter > Render > Difference Clouds, then repeat this step 3 times, by pressing ctrl+F 3 times.
Step 3: Next go to Filter > Distort > Wave. Use the following settings or look at the picture:
-Generators:10
-Wavelength-90 , 374
-Amplitude 225,225
-Scale 100% 96%
[attachmentid=11172]
Step 4: Now go to Filter > Render > Lens Flare, and use the following settings:
124 brightness, 105prime, and position it in the same place as this picture:
[attachmentid=11167]
Step 5: Next go to Filter > Blue > Radial Blur, and use the following settings:
[attachmentid=11168]
Step 6: Press ctrl+B to open the color balance box, and enter the following settings:
[attachmentid=11169]
Step 7: Next go to Filter > Artistic > Plastic Wrap, use the setting below:
Highlight Strenght: 10
Detail: 8
Smoothness: 8
Step 8: Now duplicate your layer and set its Blending Option to Lighten, then merge the layers by clicking the top one and pressing ctrl+E. Now we are going to duplicate the layer again, only this time set the Blending Option to Overlay, and again merge the layers by pressing ctrl+E after you have selected the top layer.
Now your image should be a much deeper Blue then it was before, this will add the the final result.
Step 9: Now we are going to repeate part of step 8. Duplicate the layer once again and set its blending option to lighten. Now go to Filter > Distort > Twirl, and enter -200 as your setting. Now merge your layers again.
Step 10. Now do the exact same thing that you did in step 9, only this time enter your Twirl setting as 200. Then merge the layers.
You should now have something similar (but larger) to this:
[attachmentid=11170]
Already pretty awesome, huh? It gets even better!
Step 11: Now we are going to do plastic wrap again. Go to Filter > Artistic > Plastic Wrap and enter these settings:
Highlight Strenght: 7
Detail: 6
Smoothness: 6
Step 12: Ok this is the last step! Duplicate the layer once again, and set the duplicates blending option to Overlay. Then merge the layers by pressing ctrl+E, and you are finished!
Here is our finished result:
[attachmentid=11171]

much better then making a box.
Pwnd