In this tutorial you'll learn how to make a Manga/Anime wallpaper. You could also make an ordinary image if you'd like.
1. Make a new blank document, any size you want. But if you want to make it a wallpaper I suggest 800x600 or 1024x768. I'll make mine 800x600.
2. Press D, then use Filter/Render/Clouds.
3. Now perform Filter/Blur/Radial Blur. Use 80, Zoom and Best.
4. Use Filter/Stylise/Wind. Set it to blast from the right. Then do it again, but this time use blast to the left.
5. Now use a smart blur at a radius of 1.5 and a threshold of 60 (1). Then press control+U to, fill in colorize then mixture a
little with the values (2). If you want you can press control+M and mixture a little with the curves to get a stronger color (3).
6. Finally, if you want too, add a manga character and some text.