1. Create a new image that's about 250x250 with a black background

2. Then go to filter > render > lens flare. Keep rendering lens flare's so your image looks similar this:

(IMG:http://zoicsol.fu8.com/images/tutorials/1/image1.gif)

3. Go to filter > distort > wave and use the following settings:

(IMG:http://zoicsol.fu8.com/images/tutorials/1/image2.gif)

4. Should look like:

(IMG:http://zoicsol.fu8.com/images/tutorials/1/image3.gif)

5. Now we need to use polar cordinates (filter > distort > polar cordinates) and select "polar to rectangular."

(IMG:http://zoicsol.fu8.com/images/tutorials/1/image4.gif)

6. Adjust the color of your image by going to image > adjustments > hue/saturation or clicking ctrl+U. I used the following settings:



7. You should end up with something like this:



8. Now lets add the effect of icicles, go to filter > stylize > wind and have the wind come from the right.

(IMG:http://zoicsol.fu8.com/images/tutorials/1/image7.gif)

9. Last thing we need to do is rotate the canvas (image > rotate canvas > 90 CCW). This is what I came up with:

(IMG:http://zoicsol.fu8.com/images/tutorials/1/image8.gif)