This it a pretty simple effect, that can create really interesting effects. Try using different images to create better effects. The image I used was from my Abstract Circle Tutorial. Get the image here.
Step 1
Start out with the image you want to swirl. I used the above image. I found that lighter colored images work much better.
Step 2
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Go into the twirl filter and use the above settings. If you wish to make a counter-clockwise effect use the second settings (-999). I used clockwise.
Step 3
Go into to gaussian blur filter, and use the above settings
Step 4
Repeat step 2 and 3.
Final Product
If you have any questions or comments, please post below!