1.First start by selecting the Polygonal Lasso Tool. Create something
like this, shown here:

or whatever you need. Fill it with a medium blue color (color isnt important yet,
you may change it later), than deselect it (Ctrl+D).
2.Select Filter->Distort->Wave with these settings:
Number of generations: 2
Type: Sine
Wavelength: Min-49, Max-120
Amplitude: Min-35, Max-150
Scale: Horiz.: 21%, Vertical- 54%
with Repeat Edge Pixels
You may set different values, if the result isn't satisfying you. Just be creative and look
for the effect you need.
3.Now select the layer with your Ctrl key hold. This will select the
pixels from the layer. Go to the channels tab and fill the selection with white. Than deselect.
Gaussian blur then layer 3 or 4 times, first with 9, the second with 6, the third time with
3 and last time with 1 pixel radius.
4.Return to the Layers palette and choose the Lighting effect
filter (Filter->Render->Lighting effect) with these settings:

I can tell you again you may not use exactly those settings, that is not my goal. Approach your
needs by being creative and doing everything in one predefined scheme.
5.Ok back to the tutorial. Now you have something sweet but very rough. Now you should
Gaussain Blur the image with radius 1. It looks now very nifty.
6.Now this is important. Create some more forms like this following the steps from 1 to 5. placing
the new forms on new layers. Some of the forms made with the lasso tool should be very long, and thin
others wide but short, 1 or 2 forms wide and long. Always remember to set the alpha channels when
applying the Lighting effect filter, also play with the other settings. Try to play with the distortion filter too.
This is the most important key to being creative. As the adverb says:
DON'T IMITATE, INNOVATE...
In the end set several of the layers opacity to low values, until you achieve the desired effect.

This is my final image. Try to achieve something similar to this the first time, and i recommend you
do it a second time for your exact need if you are not very skilled. Ok That's all for now. C ya!