#1: Create a new document 250x124

#2: Make a new layer, now add random shapes filled with all kinds of shades from one color.

#3: Now, Filter>Blur>MotionBlur and set it too 200 then press enter

#4: Duplicate the layer (Layer>Duplicate Layer)

#5: Edit>Transform>Flip Vertical

#6: Create a new layer, and fill it with the main color. Mine was blue so I used '2323E8'.

#7: Now set that layer mode too 'Soft Light'.

#8: Add some lighting effects and some text, maybe change the hue of it and now your done.