1. Firstly we open a new document (400x400 with a white background). Now select the 'Gradient Tool' (make sure your color pallet is set to default, i.e. black and white) - now using the 'Gradient Tool' drop and drag it from the top of the image to the bottom.
2. Now click 'Filter' > 'Distort' > 'Wave' and enter these values into the dialog:
3. Click 'Filter' > 'Distort' > 'Polar Coordinates' select 'Rectangular to Polar' and click ok.
4. Hold and press 'ctrl + g + m' - this will bring the 'Curves' dialog up. Enter these values:
5. Now we give it a twirl effect - 'Filter' > 'Distort' > 'Twirl' leave it as 50 (this is the default number) and click ok.
6. Duplicate the layer and set it's mode to: 'Soft Light' then click 'Filter' > 'Artistic' > 'Cut Out' and enter these values:
7. Merge your two layers together using 'ctrl + e' - then to add color to our flower we use 'ctrl and u' - which brings the hue/saturation dialog, enter any values. You should have something like:
8. Duplicate the layer and click 'Filter' > 'Brush Strokes' > 'Accented Edges' and the values: Edge Width:2; Edge Brightness:0; Smoothness:15.
9. Last merge the layers again ('ctrl + e') - and again to add a better color we hold and press ('ctrl and u') - change the settings to your like, and click 'ok'. You should have something that looks exactly like mine, besides the colors.
More Tutorials: 
