Col, A synthetic flat is made by making a duplicate layer in PS, then applying a Gaussian blur untill all the details you wish to preserve are fuzzed out. What you are left with is the background gradients and vignetting effects. Set opacity to 50% and suntract the new layer from the original image, adjust the blur and opacity to give the most pleasing result.
It is, of course, much better to shoot real flats and process your lights with those.
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