I am just learning Photoshop and I played with below flower for about and hour and came up with the twirl.
Open your favorite flower photo in photoshop
Duplicate layer and cut flower out (I used lasso, you can cut with pen or mask brush)
When you see marching ants Ctrl C to copy and Ctrl V to paste, you will see a layer with just the flower. name your layers by clicking and typing
4. click the flower layer to highlight, see above example.
5. double click on the picture of the flower with white around it in highlighted layer, box opens, click on bevel and emboss, contour, and outer glow. if you click a second time on the emboss level it opens another place to play. I used Inner bevel and played with the slides to make it like i wanted it. you just have to play with this like i did,
6. click on background layer and go to Filters/Distort/Twirl (PLAY)
7 on that same layer go to Filter/blur/Gaussian blur (PLAY)
8. I made the first one by dragging the flower around to get it the size i wanted using Move tool. I saved a copy with one flower and decided I wanted two.
9 To get two flowers, click on the cut out flower layer and add another layer, now play with both flowers.
I really don't think i could do the exact flower again, I don't know how to save what i did to use again. if anyone can give me easy instructions on how too make a set that keeps what i did to use again on another photos i would appreciate the info.
mostly i just played with it until I liked it. the glow in the photo was from the sunshine, if you use a flower with out sun it will be different. with photoshop JUST PLAY is my motto