Start by creating a circle using elliptical shape tool.
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| Abstract Geometric Background |
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Change the layer mode to luminosity. It won't show any effect as of now but later when we add more elements, the effect will be evident.
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Similarly create more circles and play around with layer modes.
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| Abstract Geometric Background |
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Apply 1 pixel stroke to circles.
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| Abstract Geometric Background |
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Select all the circle layers and press Ctrl+E to merge.
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| Abstract Geometric Background |
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Press Ctrl+Shift+U to desaturate.
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| Abstract Geometric Background |
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Press Ctrl+U and apply hue/saturation settings as shown.
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| Abstract Geometric Background |
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Duplicate the layer and flip it horizontally.
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| Abstract Geometric Background |
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Change the layer mode to linear burn for the duplicate layer.
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Merge both layers.
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| Abstract Geometric Background |
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Press Ctrl+U to and apply hue/saturation settings as shown.
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| Abstract Geometric Background |
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