Preview of Final Results
Whale Stealing from a Seagull Photoshop Tutorial
Create a new document using Photoshop with the following dimensions: 1920 X 1200 Pixel. Make sure to remove the lock option from the background and rename it to: Bg.
Create new layer and call it Vortex. Afterwards, apply effect Clouds using those steps: Filter > Render > Clouds. .
Use the same steps to apply the effect again by clicking CTRL+F or Filter > Clouds.
Next, convert Clouds to Vortex with Filter > Distor > Polar Coordinates.
Select Rectangular to Polar and Click Ok!.
Change the Vortex size Layer by clicking Edit > Free Transfrom or CTRL+T..
Change mode to Soft Light.
Add new mask to Layer Vortex.
Select Brush Tool and remove Edges by following the steps.