Layer 1 ( View Image )
Create a normal gradient fill

Layer 2 ( View Image )
Duplicate the gradient layer and apply filter -> Render -> Difference Clouds 5 times. Set the layer to soft light.

Layer 3 ( View Image )
Duplicate the gradient [layer 1] and set to multiply.

Layer 4 ( View Image ) Download the render pack and choose whatever render you like to use...
Usings the render Apply Filter -> Distort -> Twirl : -75 degrees. Set the layer to soft light opacity 65%

Layer 5 ( View Image )
Usings the original render apply Filter -> Distort -> Twirl: +75 degrees. Set the layer to soft light opacity 65%.

Layer 6 ( View Image )
With the render, Apply Filter -> Distort -> Radial Blur: Zoom 100%. Apply image -> Adjustments -> Brightness/Contrast: Brightness -100 , Contrast -100.

Layer 7 ( View Image )
Another render copy, Apply Filter -> Blur -> Gaussian Blur: Radius 10. Apply image -> Adjustments ->
Brightness/Contrast: Brightness -100, Contrast -100. Move the layer slightly to offset the shadow.

Layer 8, 9 ( View Image )
Use the Airbrushing-2 Tutorial to create an area of simple airbrushing. Duplicate and offset.

Layer 10, 11, 12 ( View Image )
Use the Airbrushing-2 Tutorial to create a smaller area at the center of simple airbrushing. Duplicate and reduce in size twice.

Layer 13 ( View Image )
Use the Airbushing-2 Tutorial, but with a black brush to create a large area of airbrush in three lines at the center bottom of the image.

Layer 14, 15 ( View Image )
Use the Glow Tenticles Tutorial to create two sets of tenticles on either side of the center

Layer 16, 17 ( View Image )
Use the Airbrushing-1 Tutorial to create 2 areas of more detailed airbrushing at the start and sides of each of the tenticles.

Layer 18, 19 ( View Image )
Use the Glow Sparks Tutorial to create 2 areas of exploding pixie dust. Set the layers to soft light

Layer 20, 21 ( View Image )
Create a basic layer with the render on again. To lighten the render duplicate this layer and set to screen, opacity 50%.

Layer 22 ( View Image )
Duplicate the render again. Apply image -> Adjustments -> Color Balance. Setting the highlights to yellow and mid to green. Set the layer to hard light, opacity 65%.

Layer 23 ( View Image )
Use the airbrushing-1 Tutorial to create an areas of more detailed airbushing over the render, using the Crafted Light Tutorial to pick out key pertruding areas of the render.

Layer 24 ( View Image )
Duplicate the original gradient layer and carefully erase the central part, so that the image comes through from underneath but fades towards the edges.

Layer 25 ( View Image )
Create a Hue/Saturation layer: Colorize with saturation set at 0. Set the opacity to 55%.

Layer 26 ( View Image )
Create a color balance layer:
Highlights: Yellow: -80, Magenta -10
Midtones: Blue +67, Green +40

Layer 27 ( View Image )
Create a Color Balance Layer:
Highlights: Yellow: -55, Midtones: Blue +60. Shadows: Cyan -40
Apply a gradient mask to the layer so that it applies only towards the top left of the image.

Final Image