Create a new file. Fill the
background with a brown color.
Double click the layer to open layer style
window. Apply layer style with the settings shown.
Duplicate the layer. From layer menu select layer
style>>create layers. Select and merge all the resulting layers.
Press Ctrl+T and scale down a bit.

Similarly create more duplicates and scale down
in decreasing order as shown in the image below.

Select
and merge all the layers. Duplicate the layer and change the layer
mode to "Linear Dodge".

Duplicate the layer. Press
Ctrl+T. Right click the layer and select rotate 180°.

Select
and merge all the layers. Duplicate the layer and hide it. Press
Ctrl+T. Right Click and select Warp. Select "Bulge" style from
the preset warp shapes. Apply settings as shown.
Duplicate the layer. Press Ctrl+Shift+T to
rotate again. Unhide the layer.
Keep duplicating and rotate.
Select the background layer. Duplicate
and move this layer above all the layers in layer order in layer
palette. Press Ctrl+T. Right Click and select Warp. Select "Fisheye"
style from the preset warp shapes. Apply settings as shown.

Change the layer mode to "darken".
Select and merge all the layers. Duplicate
the layer. From "Filter" menu select "Blur>>Gaussian Blur ". Apply
settings as shown.
Change the layer mode to "hard Light".
From Layer menu select "New adjustment
layers>>hue/saturation". Apply settings as shown.
Click on the mask thumbnail. Apply a black to white gradient in
radial mode as shown in the thumbnail.
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