Create a normal gradient fill
Duplicate the gradient layer and apply Filter > Render > Difference Clouds 5 times. Set the layer to soft light.
Duplicate the gradient [layer 1] and set to multiply.
Usings the render Apply Filter > Distort > Twirl : -75 degrees. Set the layer to soft light opacity 65%
Usings the original render apply Filter > Distort > Twirl: +75 degrees. Set the layer to soft light opacity 65%.
With the render, Apply Filter > Distort > Radial Blur: Zoom 100%. Apply image > Adjustments > Brightness/Contrast: Brightness -100 , Contrast -100.
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
Create an area of simple airbrushing. Duplicate and offset.
Layer 10, 11, 12
Create a smaller area at the center of simple airbrushing. Duplicate and reduce in size twice.
With a black brush create a large area of airbrush in three lines at the center bottom of the image.
Layer 14, 15
Create two sets of tenticles on either side of the center.
Layer 16, 17
Create 2 areas of more detailed airbrushing at the start and sides of each of the tenticles.
Layer 18, 19
Create 2 areas of exploding pixie dust. Set the layers to soft light
Layer 20, 21
Create a basic layer with the render on again. To lighten the render duplicate this layer and set to screen, opacity 50%.
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%.
Create areas of more detailed airbushing over the render, using the Crafted Light Tutorial to pick out key pertruding areas of the render.
Duplicate the original gradient layer and carefully erase the central part, so that the image comes through from underneath but fades towards the edges.
Create a Hue/Saturation layer: Colorize with saturation set at 0. Set the opacity to 55%.
Create a color balance layer:
Highlights: Yellow: -80, Magenta -10
Midtones: Blue +67, Green +40
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.
Important note: The author is not a natural English speaker and there is a high chance of mistakes in every way. Corrections and comments are welcome.