Step 1
Start off by creating a new photoshop document with white background, dimensions: 350x350px.
Step 2
Create a new layer, take the Gradient Tool (G) and make the gradient above all document.


After that, your picture should look like this:

Step 3
Now, we will apply filter wave on picture.
Filter - Distort - Wave
using this settings:

Step 4
Another filter is Polar Cordinates.
Filter - Distort - Polar cordinates
In options choose "Rectangular to polar" like it is shown on the picture below.

Our picture looks like this:

Step 5
The next step is filter Twirl with settings like it is shown on the picture below!

Now, you get this:

Step 6
I have also put on the picture a little gradient and the picture of Vin Diesel :)

We're done!
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