In this Instructable, I'll show you how to make a whirlpool in Photoshop. Sorry I haven't made any instructables in a while, I've been messing around with k'nex and rubik's cubes, but I'm back!
Step 1: Video
Download this video, It'll show you how to make the whirlpool
Step 2: Water
If you can't download the movie, or are too lazy to, here are the instructions. Set your colours to black and white. Go to Filter>Render>Clouds. You should now have, well, clouds. Then, go to Filter>Sketch>Chrome and tinker with the settings. Detail 10 and Smoothness 7 works well.
Step 3: Colour and Twirl
Now it looks like black and white water, but we want blue water (and possibly for the daring, red water). To make our water coloured, hit ctrl+U. Check colourize, then move the top slider to the left till your water is blue (or red). Slide the middle slider to make the water more or less vivid (I used hue 205 and saturation 80). This looks fine on its own, but we want a whirlpool. To do that, go to Filter>Distort>Twirl. Twirl till your happy (again, I used 140).
Step 4: The Hole
Now to make our whirlpool seem like it reaches the bottom of the ocean. Get your gradient tool, set it to black to transparent, and drag from the center of the page, out to the rim of your whirlpool (make sure reverse isn't checked and set it to radial (upper left)).
Step 5: Tada!
That's it! Have fun with your whirlpool, and wait 1 hour after eating before getting in the water!