1) Make New File, 400 x 400 works fine.
2) Apply a gradient shown below.

3) Now go to Filter -> Distort -> Twirl, use the angle -688

4) Go to wave and use the below settings:

5) Press CTRL U and Color your image as below.

6) Now rotate the image 180 degrees to make the burning upright.
And this is my final effect, not bad for my first Tutorial?

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