In this tutorial I am going to show you a simple effect in photoshop. This effect basically known as Twirl.. effect. This is an interesting effect to create icons.
Open a new file and create a new layer. It is good practice to use a background color for the layout. You can press Ctrl+Back Space key to set background color for the layout.
Use the brush tool, set the properties as you like to make the lines. Draw lines as in the image shown below.
Now go to Filter>Distort>Twirl, the twirl window will open. Give the angle settings as 999 (maximum) or as you like and click OK.
Step 4: Output will be like the below image-