Hi,
this is my first tutorial.
Sry 4 my bad english(I'm from Germany)
Start with a new document:
Make a Lens Flare
1. Filter > Render > Lens Flare
-Brightness : 125 %
-35mm
2. Filter > Distort > Twirl
Angle : (-)250[u will see the difference at the end, but u can flip it, then it will look like -]
3. Image>Adjustments > Brightness/Contrast
-Brightness : 0
-Contrast : 75
4. Filter > Artistic > Plastic Warp
-Everything Maximum
5. Crtl + U (Your Color, I made it with a green)
6. Now (look at 2. if u made +250 u dont have to flip it)
7. FINISH!!
Hope u'll like it.