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



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



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



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.



Filters>Distort>Twirl.







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.



We now have a little bit of blur effect.



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



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