
Rotate the top layer 90 Degree.
Edit > Transform > Rotate 90 CW
Set layer blending option to Multiply.
Merge Down the image Shortcut : Ctrl + E
Invert the image. Image > Adjust > Invert
Shortcut : Ctrl + I
Make sure your foreground is black. Select the Foreground to Transparent gradient and apply it to the image starting from top to bottom.


Click on the thumbnails to view them larger



Apply Filter > Distort > Polar Coordinates with the option Rectangular to Polar.

Go to Image > Adjust > Hue/Saturation
Shortcut: Ctrl + U
Click the colorize check box.
I made it red in this example.
Duplicate the layer.
Layer > Duplicate Layer
Set the top layer blending option to Screen.
Select the bottom layer and apply gaussian blur.
Filter > Blur > Gaussian Blur
I set the value , 7.0


Edit > Free Transform
Shortcut: Ctrl + T
Apply Image > Adjust > Hue/Saturation
Click the colorize check box. And choose a color of your preference.
And that's it. The End







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