01. Create a new 640x480 pixels document and create a Fibers texture using the Fibers filter (Filter> Render> Fibers. 
02. Add a Motion Blur filter (Filter> Blur> Motion Blur) with these settings:
Angle: 90º Distance: 999 pixels 
03. Distort the image using the Polar Coordinates filter (Filter> Distort> Polar Coordinates). Use the Rectangular to Polar method. 
04. Increase the width of the strands using the Maximum filter (Filter> Other> Maximum). 
05. Add a 50º twist using the Twirl filter (Filter> Distort> Twirl).
06. Add a Gradient Map adjustment layer (layer> New Adjustment Layer> Gradient Map) and select a gradient you would like to use. I used the preset Blue, Red, Yellow gradient. 
07. Add a Gradient Map adjustment layer (layer> New Adjustment Layer> Gradient Map) and select a gradient you would like to use. I used the preset Blue, Red, Yellow gradient. 
