1) Starter Image Start with an image with nice color. Also works with objects on a white bkgrd - merge object and bkgrd.
2) Twirl Swirl I used Wendy's Twirl Action. When the action asks to enter a positive number in the Twirl dialogue try different numbers until you see a swirl that you like. At the next prompt Click Stop.
Note: You can use any Twirl Action that allows entering twirl numbers and stopping the action.
3) Magic Wand Delete I use the Magic Wand to delete white on a copy of the level. Use the wand on 1 or more sections on any color. Whatever looks good. Delete or layer mask selections. Magic Wand deletes create irregular edges.
4) Edit if necessary with Spot Healing, deletes, etc.
5) Optional Add a Bevel to the Swirl layer. Play with Levels, Hue/Saturation, Brightness/Contrast.
6) Create a background layer. Backgrounds with complimentary colors and or are interesting on their own work best.
Note: a) Steps 3-6 can also be used on completed basic Twirl Action images. See example of this on one of the images below. b) I haven't tried it on advanced twirl actions.
Side Note: This technique evolved from a crashed Twirl Action.
Below: The image was a basic twirl action using steps 3 thru 6.