I thought someone might like the outcome, and playing around with it can be quite enjoyable too, so here it goes: First tut I've made!

NOTE: It may look long but it's really simple!

1. Grab a new layer and paint it white with the paintbucket tool (G)

2. Take the pencil (B) and choose a size which won't be too big, I chose 14 pixels.

3. Draw a symmetric shape using the "shift" key while drawing, the smaller the size of the pencil is and the more detail drawn - the more complicated it will look.

Example:


4. Go to Filter -> Artistic -> Poster Edges and apply
It should look like this, not much difference but a bit of a kick to it:

5. Go to Filter -> Disort -> Pinch and apply (I set the pinch to 55)
Should look like this:


6. Duplicate your layer

7. Go to Filter -> Disort -> Twirl and apply to one of your layers, and to the other layer do the same just with the exact opposite settings, I used 70 and -70.
It should look about like this, and the other layer should look just twirling the opposite direction:


8. Simply change the Blending mode to "Difference" on the upper layer by double clicking the layer and changing the settings.
It should look like this:


Now that's basically it, very simple and quite cool looking, and it's also play-able with, such as merging the layers and using the wand tool tool to get parts you want, then copy it to a new layer and gradient - colorize it, or simply use that shape that comes out from the wand for anything, also, you can colorize it by clicking Ctrl+U, which with a bit playing would look like this:


Hope you liked it! If you have any farther questions feel free to ask!

Moses.