1. Start creating a new RGB image. Create a new layer and fill it with gradient. You can pick the color of your choice. 2. Click on Filter > Distort > Wave. The settings for the wave effect should be: Type Square Number of Generations 5 Wavelength Min. 25 Max. 120 Amplitude Min. 20 Max. 20 Scale Horiz. 78 Vert. 62 3. Now, click on Filter > Distort > Polar Coordinates and choose Rectangular to Polar. You are now done with the wave effect. You can play around with the colors by click on Image > Adjust > Hue/Satruration. Be sure to check (on) colorize, before selecting your color. 4. Make further customizations if you think you can improve upon what u have ;)