Simple Twirl

1. Begin with a new file, 300x200, with #660000 as your background color, then create a new layer in the layers palette.

2. Take the Line Tool and do the settings as the image below shows. And set your foreground color to white.

3. Now hold down Shift while drawing the Line Tool.

4. Now duplicate layer 1, to do that go to the layers palette and right click on layer 1 and choose Duplicate Layer. Then go to Edit>Transform>Flip Horizontal.

5. Then merge the layers, to do that press Ctrl+E, then go to Filter>Blur>Gaussian Blur and set the Radius to 3 pixels. Then go to Filter>Distort>Twirl and set the Angle to -999%. And that's it you are done! This is what I came up with.