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Learn how to create an ordinary twirl using filters in Photoshop CS. This is an interesting effect to create icons.
Open a new file and create a new layer. Press D. (to set the default foreground (black) and background colors (white))
Use the brush tool, set the properties as in the image below. Draw lines as in the image on the right using your favorite colors.
Select Filter>Distort>Twirl, the twirl window will open. Give the angle settings as 999 (maximum) and click OK.
Here's the twirl effect.