(Be4 we start i may be using a different version of The GIMP to you guys)
Here we go
Start a new canvas, do what ever size you like (i'll be doing 350x350)
Set u FG to a medium/dark blue
and set ur BG to a light blue
Heres my colours

U then do gradient like so

You then add noise, go to Filters, scattrer RGB and set it too

It should then look like this

Then go to Filters, Blur, Motion Blur and set it too

It should then look like this

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Okay that is what noclayto taught me, now this is where i come in!
This is so extremely easy, trust me!
Go to Filters, Light effects, Lighting effects
and do this

Then move over 2 tabs to Bump Map
Like this

Enable it
Then when your down this is what u'll have

Mmmm, Yummy!
This tut was brought to u buy emma :m:
*EDIT* for added effect, bump it twice!
FE Edit: Broken images. Removing from Official Tuts.

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