Create a new document in Photoshop of any size but see that the page is in rectangular orientation and follow the steps listed below. Overview:

STEP 1: Creating the Background >

• Create a new layer in the layers box. Name this layer as = BACKGROUND. Fill this Background layer with White color. Set the foreground color in the color box in tools section and then selecting the Background layer, use ALT + Backspace to fill the layer with white. The next step is making the background colorful. All this is done in one step with one feature called = Gradient overlay. Select the Background layer  and right click and select the option called > Blending options. This option is also available in Layer menu > Layer style > Blending options. Select the Gradient overlay option.

• Gradient Overlay settings > Set the Blend mode to = ' Normal ' with opacity as 100% and style used as = LINEAR with angle = 90% and scaled to 100 %.The Gradient style used is a newly created Bi-color gradient of Green shade that is # 457b15 and Blue shade that is #  2bd6ef, equally distributed. Leave the Blend mode of this layer in the layer box as = Normal. Once this adjustment is made, you will see that the background has top half filled with blue color and the bottom half filled with Green color. If you want to reverse this (that is, if tou want blue at the bottom and Green on top, select the REVERSE option under Gradient overlay settings.

STEP 2 : Creating the basic shape that contributes to forming Twirls >

Use the Elliptical Mrquee Tool and draw an ellipse of any size (see that it is liitle broader and roundish but does not look like a circle). After drawing, go to SELECT menu > FEATHER option and set any feather value. I used 25. Set the foreground color in color box as # 2346ae (Dark blue shade) and the Backgriund color as # 486ca7 (Light blue shade). Now create a new layer and name it = SHAPE (still having the ellipse selection). Select the newly created Shape layer and use ALT + Backspace. You will see that the SHAPE layer is filled with the blue color into the selection area. Now use the Transform tool and reduce the HORIZONTAL size to make the ellipse thinner and the color look thicker.

STEP 3 : Creating the First Twirl effect >

• Select the SHAPE layer and make TWO copies using CTRL + J. Name one copy as = SOLARIZE and the other as = EMBOSS. Select the SOLARIZE layer and use FILTER menu > STYLIZE > SOLARIZE. The effect is immediately applied. You will notice the shape turning dark. Select the SOLARIZE layer and now use FILTER > NOISE > ADD NOISE and set the noise amount to = 15 and the Distribution is set to - Uniform. This is very important. If the noise amount is different, the effect will look awkward.
  

• Next, to apply the Twirl, select the Solarize layer and go to FILTER menu > DISTORT > TWIRL and set the Twirl angle to = 1000 degree. The important step that adds the highlight look to the twirl to blend it with the background is setting the Blend mode of the Solarize layer in the layers box to = COLOR DODGE. Now you can use the Transform tool or CTRL + T to rotate or resize the twirl and move it in the middle.

STEP 4 : Creating the Second Twirl effect >

For the second effect, select the copy created above, that is EMBOSS layer. Go to  FILTER menu > STYLIZE > EMBOSS and set the Angle to = 130 degree, Height to 50 pixels and Amount to = 250 %. St the foreground color as Yellow ( # eaf204 )  and the Background color as Blue ( # 1f46af ) in the color box in tools section. Next, if you want you can make copies and keep for reference or else,  go to FILTER menu > DISTORT > TWIRL and set the Twirl angle to = 500 degree. Position this in the middle. Set the Blend mode of this layer in the laers box as = COLOR BURN.

STEP 5 : Creating the Third Twirl effect > Create a new layer and name it = WAVE. Draw a circle of a small size using Elliptical Marquee tool ( SHIFT + Click and drag to get a perfect circle) and fill the circle selection, selecting the Wave layer with # ee7373 (Pink color shade). Use ALT + Backspace to fill. Now to get the desired twirl effect from this circle, you will have to follow two steps.

• First, select the Wave layer and go to FILTER menu > DISTORT > WAVE and select the 'SQUARE' option under the Type and number of Generators is = 5. Leave the other options as Default.

• Second step is, after adding the square wave, again use the same option Filter menu > Distort > Wave and this time select 'TRIANGLE' under the type and make necessary adjustments to get the desired shape. I left the default options.

STEP 6 : Now that the Third twirl effect is ready, create Three more copies of this Wave layer so that you will have a total of Four Wave layers. Name the other Twirl layers as WAVE 2, WAVE 3, and WAVE 4. Now, select the WAVE layer and position it on top. Set the Blend mode of this layer in layers box as = COLOR DODGE. Now select the second copy, that is WAVE 2 layer and set the Blend mode to = LINEAR LIGHT and position it in such a way that it is symmetrical to Wave  layer. So use the Transform tool > right click > Flip Horizontal option to flip the twirl shape.

For the WAVE 3 layer, set the Blend mode to = PIN LIGHT and position it in the starting on the left side  and rotate them to position it. Finally for the WAVE 4 layer, set the Blend mode to = DARKEN and position it symmetrically to Wave 3 layer using transform (CTRL + T) > Right click > Flip Horizontal and also Flip Vertical options.

STEP 7 : Creating the Fourth Twirl Effect >

• Now for the next one, let us create a shape using pen tool and apply twirl to that. Create a new layer and name it = TWIRL. Use the Pen Tool, click on the area and then click near that point but this time do not take your finger away from the mouse but hold on and drag so that a curve is formed. Next, click near that point and keep dragging. A click and click would result in a straight line and a aclick and then a drag, would result in a curve. It is complicated to explain and can be understood only when tried. Adjust the shape color to # eaf204 (Yellow shade). This can be adjusted, after drawing useing pen tool. Position it in the corner.

• Select the TWIRL layer and go to FILTER menu > DISTORT > TWIRL and set the Twirl angle to = 750 degree. Adjust the position as desired. Set the Blend mode of this layer in layers box as = SOFT LIGHT. The yello shape turns to Blue.

STEP 8 : Now that the Background is complete, let us finish it with a Text.

Type a text ' TWIRL ' , with Font set to = ‘ Lithos Pro ' and Style set to = Regular with Size increased to as large as = 120  pt and Strong effect is selected as style. The color used for the Text is Blue. There is no need to be choosy about the color as we are going to apply style for the text and color has no importance.  Under the WARP TEXT option, choose the style = BULGE positioned horizontally. The Bend amount is 50 %. Now duplicate the Text layer to keep it as reference for future just in case you need to make any changes later.  Hide the original.

STEP 9 : Now right click the Text layer and select Blending options. Choose the Bevel and Gradient Overlay options.

Gradient Overlay adjustments > Set the Blend mode to = ' Normal ' with opacity as 100% and style used as = REFLECTED with angle = 90% and scaled to 150 %.The Gradient style used is a newly created Tri-color gradient of  > Orange - Yellow - Orange sequence. Orange shade that is # ff6e02 and Yellow shade that is #  ffff00, divided into three equal parts. Select the REVERSE option under Gradient overlay settings to flip the colors in the opposite direction.

Bevel and Emboss adjustments > The bevel used is= ' EMBOSS '  and technique used is = Smooth with Depth= 1000% (Thousand not hundred) with size set to = 10 px and direction set to = UP and soften level is 0 px. The contour used is = RING DOUBLE contour and Highlight color is white and mode is = Screen and shadow color is also white and mode is = multiply and both set at opacity of 75%. The bevel is placed at an angle of 120 degree.