Hi al here's the Tutorial:


1. start a new file. Instead of RGB choose CMYK

2. create layer and do render clouds

3. press cntrl + B to do the colour balance and make Red + 73

4. Filter->distort->twirl 828 degrees

5. make a new layer beneath the twirled layer and also set the colour balance to red +73

7. make sure that that layer is below the already twirled layer

8. take the layer at the bottom and do filter->distort->twirl -828 degrees

9. set the mode of the upper layer (first layer) to screen

10: The final result should be kind of like this: