first of all the background of the daisy must be removed!
step 2 of 9
then copy the layer of the daisy and using the twirl filter distort it as desired
step 3 of 9
using the eyedropper tool select the yellow tone from the daisy and then make a new blank layer and using the paint bucket apply the selected color
step 4 of 9
make a new copy on top of the yellow layer and using the eye dropper tool select a white tone from the daisy again. then, go to custom shape tool and select the shape named "tile 2" and draw it on the new layer
step 5 of 9
after drawing the tile 2 shape go to filters->distort->twirl and apply it to the layer
step 6 of 9
now i hope i'll explain clearly this one..
add layer mask on the twirled daisy layer, then duplicate the twirled "tile 2" layer and drag to it the layer mask. right click and select apply layer mask and then apply the color burn blending option so that the twirl color inside the daisy changes. [if necessary change the layer's hue value]
step 7 of 9
duplicate the layer with the source daisy again and place it on top, applying the overlay blending option. also apply a slight twirl filter
step 8 of 9
now duplicate again the source daisy, transform it to get a bit smaller and then apply to it the twirl filter again in a way it can match the "tile 2" twirl
step 9 of 9
and after this i all layers are turned on [except from source image] the image is complete!