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Start by creating a
new document.

Fill the background
with black colour. Set the foreground colour
to white.
Select gradient tool
with the settings shown at the top bar.

Apply it several times
to create an interesting effect.

Keep going ....

From "Filter" menu
select "Distort>>Ocean Ripple ". Apply settings as
shown. ie Ripple Size of 1 and Magnitude of 3

From "Filter" menu
select "Brush Strokes>>Accented Edges". Apply
settings as shown. ie Edge Width is 1, Brightness is
44 and Smoothness is 5

And the result:

Now save your work.
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