Hey everyone, here's my first tutorial. I hope you like it!
Today we will be making this:
Step 1:
First, create a new image. Any standard wallpaper size will do.(1600x1200, 1280x800...)
Now, change your foreground color to any dark color, and your background color to a lighter version of your foreground color.
Step 2:
Now, pull out your gradient tool and make sure it is set to FG to BG. Then make a linear gradient from the upper left hand corner to the lower right hand corner of the image.
It should look like this:
Step 3:
Now take your brush tool and make a swirl like this:
Step 4:
Next, go to Filters>Blur>Gaussian Blur and set the radius to 30 pixels.
It should end up like this:
Step 5:
After that, go to Filters>Distort>Whirl and Pinch and set Whirl amount to maximum and Pinch amount to around 0.500.
Step 6:
Go to Filters>Distorts>Waves and set the amplitude to about 70, and the wavelength to maximum (50).
It should look like this:
And you're done! Final result:
Please comment and post your results if you can! 
No idea how that topic got lost without a reply.
