This effect can be used for anything...wallpapers, sigs, whatever.
Create a new file, any size will do. FILTER>>RENDER>>CLOUDS. Then FILTER>>STYLIZE>>WIND. Stagger, from the left. Then FILTER>>DISTORT>>RIPPLE, amount 999. Then finallys, FILTER>>DISTORT>>TWIRL, -223. Easy enough.
Next, bring up Color Balance (ctrl+b, IMAGE>>ADJUST>>COLOR BALANCE) 0, 20, 100. Duplicate the layer. Color balance again, 0, 40, 100.
I know you're wondering what this blue and evil vortexes have in connection, but it all falls in place. Later.
anyways, you've got this funky looking twirl. Duplicate the layer again, and the FILTER>>ARTISTIC>>PAINT DAUBS. Default all the way!! Change the mode to DIFFERENCE.
I told ya blue would help later, didn't I??
And then FILTER>>STYLIZE>>WIND, wind, from the left.
To add life to the pic, merge both layers, then duplicate them. Change the blending mode to screen. Merge again.
Repeat this once more. Here's my result:
http://img71.imageshack.us/img71/9499/untitled18wq.jpg
Looks cool, eh??