First, make new file, random size
Pick Spiral Tool choose fill and stroke color as I did
Select Round Cap items on Stroke palette
Drag and drop this to Symbol palette
Pick Symbol Prayer Tool to fill the black bg with this symbol
Next, using another tool on Symbol Toolbar
Random transform your background
Bring and copy the black background to the top ( Ctrl + Shift + ] )
Then select all ( Ctrl + A ) >> right click >> Make Clipping Mask
Pick pen tool, draw this shape, using last fill and stroke color
Go to Effect >> Stylize >> Drop Shadow..
and set as I did..
Opacity = 30 %
Duplicate it and rotate..
One more Multiply layer ( set blending mode on Transparency palette )
add text :D
HAPPY NEW YEAR, man
Final result !!!