For the beginning let’s create a new file (File>New) of 1600×1200 px and 72 dpi. Using the Paint Bucket Tool (G), fill the new file with black color. Next we need to select the Gradients Tool (G) and fill the new file from its top to the bottom with a transparent gradient. Choose on the top panel the same option, demonstrated below: After that enter the filters’ palette Filter>Distort>Wave… and se