I've also created a layer mask to my background layer and have hidden upper parts of the effect.

master the brush in Photoshop

When you are done with that you cam just merge the layer down, leaving only with 2 layers.

master the brush in Photoshop

Let's distort the image a little bit. For this i will make a selection.

master the brush in Photoshop

Further it a little bit and use a twirl filter. I'm having an area selected so the filter will effect only the selected are.

master the brush in Photoshop

Filters>Distort>Twirl.

master the brush in Photoshop
 




master the brush in Photoshop

I will use one of my favorite Plug-ins for Photoshop. Kay's power tools: see even the name sounds cool; recommend.

I will use Equalizer.

master the brush in Photoshop

We now have a little bit of blur effect.

master the brush in Photoshop

It's not so important but I've created a mask and exposed the effects only in center of my image.

master the brush in Photoshop

And we are basically done here with Wacomania illustration. Enjoy, practice your colors and shape feeling.

master the brush in Photoshop