1. Create a large document document. Set the background color to black. Go to Filters > render > lens flare. Create a few of these on the background layer. Spread them out.

 

2. Once you have that, go to Filters > Distort > Wave. ( I applied these settings. You may want to do a few distortion filters to get the effect you want.)

3. Go to Image > Adjustments > Desaturate. Go to Image > Adjustments > Brightness/Contrast. Slide both sliders to the right to give it a brighter and sharper look.

4. Create a new layer. Color the layer all black. Go to Filters > Add Noise > Noise. Make the settings at 20%, Gaussian, Monochromatic. You then want to take the magic wand set to about 32 tolerance and select the black. Once you see all of the black is selected, delete it. Set this layers blending mode to lighten.

 

5. Create a new layer. Take the gradient tool and create linear diagonal gradient of the dark spectrum (You can find this gradient as in one of the Adobe presets). Set this layer blending mode: overlay.

6. Create a new layer. Go to Filter > Render > Clouds. Set this layer to overlay. Duplicate the layer twice.

 

Final Result

Discuss the Adobe Photoshop tutorials on the forums. You can find the photoshop files to download there too.