Also a nice and easy tutorial which gives a very nice 3D effect.

Start with a 500*500 canvas

Choose filter RENDER - CLOUDS
You will now have a black/white cloud pattern on your canvas like the picture below

Ok now apple filter ARTISTIC - PAINT DAUBS (see picture for settings)

SETTINGS PAINT DAUBS

Ok next we gonna add FILTER - PLASTIC WRAP (settings in picture below)

SETTINGS PLASTIC WRAP

And finished.....
You can play around with colors/gradients/hue-saturation/hdr toning.......
Example below