I'm going to explain how the distort filters work and how you make a spiral! Open a new file from500*500 and make it black. Go to Filter --> Render --> Lens Flare. Brightness on 100% and the Lens Type on 35mm Prime Place in the left upper corner a lens flare: Do that 3 times in every corner: Filter --> Distort --> Pinch Amount on 100%: Filter --> Distort --> Twirl Angle on 999 degrees: Now you have allready 1 funny spiral. Also you can go to Filter --> Distort --> Spherize. Amount on 100% Mode could be Normal for a round spiral: You can also set the mode on Vertical Only or Horizontal Only to get a not totally round spiral. Then Filter --> Distort --> Glass gives also a funny effect: Then you could do Filter --> Distort --> Wave and play a bit with the settings. And so you can go on with the distort filters. I hope you learned something.