1. Go to File>New and set the dimentions to 500x500
2. Set your foreground color to around F7A441
3. Go to Filter>Render>Clouds.
4. Next go to Filter>Distort>Twirl, and set it to 999

5. Go to Filter>Artistic>Paint Daubs. Set the Brush size to 1, the Sharpness to 24, and Brush Type to Simple.
6.Then Filter>Blur>Blur.
7. Go to Filter>Stylize>Emboss, and set it to Angle 18, Height 80 and Amount 179
8.Lastly, go to Filter>Distort>Ocean Ripple, Ripple size 9, Ripple Magnitude 10.
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