1. Create a new (Ctrl+N) and make the picutre 400 x 400 pixels, next press D to reset your colors.
2. Now take the Gradient Tool and set it to: Linear Gradient / Mode: Difference / Opacity: 100%... Un-check Reverse, but leave the other 2 checked.
3. Now playaround on your piece of paper, try to fill it whit half lightness and half darkness.
4. Press CTRL+U and colorize it.
5. Now go to FilteR -> Distort -> Twirl and set the angle to 300.
6. Duplicate the layer by pressing Ctrl+J.
7. Press CTRL+F to use your Twirl again.. then go to Edit -> Transform -> Rotate Horizontal.
8. Set the layer's blending mode to lighten.
9. Press CTR+E to merge your two layers together and then press Ctrl+J to duplicate the layer.
10. Go to Filter -> Distort -> Polar Coordinates. Set to Polar it as Rectangular. Then press Ctrl+J to duplicate the layer once agen.
11. Now go to Edit -> Transform -> Flip Vertical. Set the blending mode to lighten. Merge down with CTRL+E.
12. Now on the second layer, set the blending options to Soft Light. Merge down on that one. Now it should look like this:
13. Now go to Filter -> Distort -> Polar Coordinates and set it Rectangular to Polar.
14. Duplicate the layer agen by pressing Ctrl+J, then Edit -> transform -> rotate 180.
15. Chose Blending Mode Pin light, then Merge layers Ctrl+E.
16. Duplicate layer Ctrl+J, Edit -> transform -> rotate 90 CW, Blending Mode should be Multiply.
17. Finaly make a new layer and fill it whit a color you like, then chose Blending Mode Overlay.
Now you are done, here is my final result:
