1) Make any canvas i went with 600*300
2) Alt+Backspace to fill the canvas black
3) Filter -> Render -> Lens Flare
4) place your lens flare on the right hand side on the edge of the canvas roughly in the middle MAKE SURE THAT YOU DONT CUT ANY OF THE LENS FLARE OFf MAKE SURE ALL THE LENS FLARE IS VISIBLE ON THE CANVAS
5) make another lens flare and place it directly in line with the 1st lens flare but on the left hand side but remember MAKE SURE ALL THE LENS FLARE IS VISIBLE.
6) Filter -> Distort -> Twirl at about 400
7) Ctrl+U and tick the colourise button and then mess about with the colour so you get the colour you want.
8) make a new layer and copy steps 2 to 7 but this time one lens flare on the top edge of the canvas and one on the bottom edge of the canvas.
9) once you have messed about with the colour change the top layer to Screen on the layer palet
10) Layer -> Merge all visible and then you have a kool easy to make swirl

any questions or errors that i have made or any points that you dont understand because i havnt explained proporly then pleese leve a coment and i will get back to you as soon as =]