Start out by making a new document, 800 x 600.

Fill this in white.

Now go to Filter>Texture>Grain.

Use the following settings:



Ok now go to Filter>Artistic>Neon Glow.

Use the following settings:



Ok now go to Filter>Stylize>Glowing Edges.

Use the following settings:



You should now have something like this:



Now duplicate the layer by going to Layer>Duplicate Layer…

Now go to Filter>Liquify..

Mess around with the different liquify tools..

They are located on the left panel of the liquify dialog box, seen here:



I suggest using a size 200 brush.

One you’re done you should have something kind of like this:



Now Duplicate this layer.

Now go to Edit>Transform>Flip Horizontal.

Now merge these two layers by pressing Ctrl + E.

Now add a layer mask to your merged layer.

Select the gradient fill tool.

Make sure your foreground is set to black and background is set to white.

Make your settings for the gradient tool as follows:



Now go to the top left corner and on the edge click about a ¼ the way down and drag a diagonal like about 4-5 inches towards the bottom right corner.

Now right click on the layer mask in the layers pallette and click “Apply Layer Mask”.

Add another layer mask.

Now go to the bottom right corner and on the edge click about a ¼ the way up and drag a diagonal like about 4-5 inches towards the top left corner.

Now right click on the layer mask in the layers pallette and click “Apply Layer Mask”.

Now Duplicate the layer.

Go to Edit>Transform>Flip Vertical.

Set the layer mode to Lighten.

You should end up with something kind of like this:



Congratulations, you just created an abstract background!

Now If you want you can mess with the colors by hitting Ctrl + U.

Note: Results may vary with user.