Swirls Drawing

Create a new canvas. On a new layer, use the to make a circle and fill it with white.

Hold the CTRL Key and click on the Circle Layer. Then choose Select > Modify > Contract. Choose 20 pixels and delete the inside.

Next, distort the ring by choosing Edit > Transform > Distort. It doesn't have to look exactly like the one shown at the left.

Again, Hold the CTRL Key and click on the Ring (Circle) layer. Choose Select > Modify > Contract and choose 1 pixel. After which, Choose Select > Modify > Feather and choose 10 pixels.

Next it to Delete the selected area. Simply press the Delete key twice.

Since you've already made the first ring, I will jump from here to tell you that the image on the left was made by duplicating the ring layer several times and simply varying it by scaling, rotating, adding a few filters (like blurs) and changing the opacities of each duplicate. Eventually this is how it will end up. When you're done, simply merge all the ring layers.

Note: If you find that the rings are a bit jagged, just use the Gaussian Blur to smoothen it.

Once merged, hold again the CTRL Key and click on the ring layer. Create a new layer and add some color! I used the gradient tool on this example.

Click to enlarge