Creating Swirls Effect

step1
Create a new canvas. On a new layer, use the to make a circle and fill it with white.
Hold the CTRL Key and click on the Circle Layer. Then choose Select > Modify > Contract. Choose 20 pixels and delete the inside.








step2
Next, distort the ring by choosing Edit > Transform > Distort. It doesn't have to look exactly like the one shown at the left.

Then, Hold the CTRL Key and click on the Ring (Circle) layer. Choose Select > Modify > Contract and choose 1 pixel. After which, Choose Select > Modify > Feather and choose 10 pixels.








step3
Next it to Delete the selected area. Simply press the Delete key twice.







step4
duplicate the ring layer several times and simply varying it by scaling, rotating, adding a few filters (like blurs) and changing the opacities of each duplicate.
next, merge all the ring layers. Then used the gradient tool