1.Start creating a new RGB image. I used the dimensions of 288x288 in the example.

Choose the TEXT tool to enter your text.

It could be of any color, background and foreground.

Right click on the layer and Rasterize.

Hold CTRL & hit I (to invert).

2. Click on Filter > Stylize > Wind.

Set the settings given on the left.

Click OK.

3. Hold CTRL and Hit I to make the whole image reappear.

4. We`ll have to use the distort function for a realistic effect.

Filter > Distort > Twirl

Set the settings like the ones given on the left.

Hit OK.

5. Your image should look like the one on the left.

6. If you want to make even more realistic looking, then go to Filter > Stylize > Wind once again and adjust the settings just as they are shown on the left.

Hit OK.

7. This what the results of your image should be like. Your done.
 

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