Since I found tutorials on creating swirls only for Adobe Illustrator I decided to write a tutorial on creating such in Photoshop.
First open a new document that's 500x500 pixels.
Add a new layer: Layer > New > Layer. Now chose your Polygonal Lasso Tool.
Select a triangle that points downwards.
Fill it in with solid black colour and deselect.
Go to Filter > Distort > Shear and make it look similar to this:
Your swirl is now done. Duplicate the layer (Layer > Duplicate Layer) a few times and play with the Free Transform option from your drop-down Edit menu. Use with the Eraser tool if there are excessive areas in your design. I came up with this:
Hide the Background layer (click on the eye in front of the layer thumbnails) and click Ctrl + E to make all the swirl layers merge together.
Add a new layer over all the swirl layers. Select the Custom Shape Tool and this flower shape. If you don't have it showing, click the arrow on the right side that you see on the second picture bellow, that in Photoshop, and select All.
Add the flowers wherever you like over the swirls. Hide the swirl and Background layers and click again Ctrl + E.
You should have 3 layers now.
Add a new layer over the Shape 1 layer and select a leaf custom shape.
Resterize the new layer (the easy way is to select the Brush tool, go over the custom shape and click on it - a window will pop up and you should select OK). Duplicate the now Shape 2 layers several times and use the Free Transform option again. Hide the Background, Layer 1 and Shape 1 layers and click Ctrl + E again.
Final result of this tutorial:
More Tutorials: 
