Step One

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Create a new document whatever size you liked. For this tutorial I used 500x500 pixels. Fill the background with white.

Step Two

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Go to Filter > Render > Difference Clouds. Do this twice.

 

Step Three

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Go to Filter > Pixelate > Mosaic with the cell size of about 20.

Step Four

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Go to Filter > Stylize > Extrude with the settings in the picture below:

Step Five

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Go to Filter > Stylize > Emboss with the settings in the picture below:

 

Step Six

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Next go to Filter > Stylize > Find Edges. It should now look something like this thumbnail:

Step Seven

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Next, go to Image > Adjustments > Invert, or just press ctrl + I.

Step Eight

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Finally, press ctrl+U to go to Hue/Saturation to adjust the color. Make sure check the colorize box.