1)Make a new Document 600x700 with a transparent background.Press Ctrl+R to turn on the ruler if this is not on already..it will be needed for this as positioning is key.
2)Select the Rectangular Marquee from the Toolbar and draw a box From left to right(1inch to 1.5inch), top to bottom(1in to 6.5in)
3)Select the Gradient Tool(right click the Paintbucket tool to get it), then press Ctrl+D(this will reset to default colors), and then Ctrl+Z(to flip the colors). Now select on the top bar Reflected gradient and draw from the middle of the rectangle over to the right. Should now have something that looks like this.
4)Go to Edit>Transform>Distort and then bring the bottom corner handles into the center bottom handle(you are making a triangle). Should look like this before you Click the Checkmark at the top to accept this.
5)Now go to your Pallate and in the Styles tab click the Blue Glass(Button). This can be changed to any color you want by goin Layer>Layer Style>Color Overlay.
6)Now to Duplicate that Layer by goin to Layer>Duplicate Layer(do this 2 times) so that you now have 3 copies and arrange them staggered like so. Then go to Layer>Merge Visible.
7)Layer>Duplicate Layer once and stagger them so the new layer fits in between the first one. Now Layer>Merge Visible and then Edit>Transform>Rotate 90*CW. Should look like this.
8)Now the fun part! Choose the Rectangular Maquee tool and select the back half(put a box around it and then press Delete). Now Go to Filter>Distort>Polar Coordinates>Rectangular to Polar. Lastly go to Image>Rotate Canvas>Arbitrary> -165* You should now have something like this!
9)Rectangle Marquee tool (top left of your tools window. right click each button to get more options). Select a part of your image that's far enough down on the right side(so that it wont copy the left part of the image). We are going to make it slide down the complete image.
10)Hold CTRL and T, then click and hold the line you have selected. Now don't let go! Slide your mouse down, and your selection will move too. Try to make it as straight as possible. It takes practice, and remember... if you screw up you can undo it! (Edit >> Undo). Once it's straight and to your liking, click any other button on your tool panel. Once you do that, a popup will come up saying "Apply the transformation?". Hit apply. If you see a little bit of white space between your new selected sliding part and the original 3d layer, then move your selection back a few pixels. Deselect it (ctrl + d). After all that fun you should have this!
11)Next we are going to add 3 twists/twirls off the top of the design by goin to Filter>Liquify. Just have the brush size set at 65 and the pressure at 50%. When you are satisfied with that go ahead and hit Ok. Now go to Layer>Duplicate Layer. Then Edit>Transform>Flip Vertical. Lastly go to Image>Rotate Canvas>Rotate 90*CW. When you are done you should have something like this. You could also flip it Horizontal if you wanted for differnt look.
