This tutorial will teach you how to create a blurred twirl.

1. Make new document. I made 250x250.

2. Grab the Gradient Tool and put the blending mode on Difference.

3. Use the tool to make a black line through the middle of the document and make it at a slight tilt. Remember to drag your cursor perpendicular to the direction your line will be! In this case, the cursor should be dragged either top to bottom, or bottom to top in order to get the line shown.

4. Filter > Distort > Twirl ... use the setting of 250.

5. Filter > Stylize > Find Edges.

6. Now press Ctrl + I to invert the colors.

7. Filter > Stylize > Glowing edges ... use these settings:

Edge Width 5
Edge Brightness 10
Smoothness 10

8. Now press Ctrl + U to colorize.. I didn't because in my opinion it looks good without color.

Some Levels Adjustments may apply.