1. Start by creating a new RGB image. Make sure the background color is black and foreground is white. Next click on Filter > Render > Clouds, to create the base texture. 2. This is one of the best effects ever. Real smooth. Click on Filter > Blur > Radial Blur and use these settings: Amount 38 Blur Method Spin Quality Good Next click on Filter > Blur > Gaussian Blur set the radius to 2. 3. Next, select Filter > Sketch > Bas Relief and and set it to: Detail 13 Smoothness 10 Click on Filter > Sketch > Chrome and set it to: Detail 5 Smoothness 2 4. Now to fill the color in this piece. Click on Image > Adjust > Hue/Saturation. Make sure the colorize box is checked. Select the color of your choice. You dont have to do this, but this does make it look more realistic. Firstly click on Layer > Flatten Image to flatten out the image. Next, click on Filter > Other > v Offset. Coordinates - Horizontal 200, Vertical: 200. 5. To add the twirling effect to the image, click on, Filter > Distort > Twirl. Select the angle as 120.And for the final effect, click on Filter > Distort > ZigZag; change the values to the following: Amount 10 Ridges 5 Style Pond Ripples 6.Once again, play around to improve :)