Step 1: Create a new layer, name it, draw the tentacles as shown in the picture and fill it with black.
Step 2: Create a new layer and fill it with #fcfcfc on top of the tentacle layer as shown.
Step 3: Perform Gaussian blur and merge the two layers as shown.
Step 4: Transform as shown in the picture.
Step 5: Execute Filter-Distort-Shear.
