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1) Open a new document in Photoshop.
2) Make a new layer and call this layer Waterwhirl.
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3) Apply a cloud effect to the layer Waterwhirl. Use the colors black and white.
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4) Go to Filter-Sketch- and apply the Chrome Effect.
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5) Now go to Filter-Blur and apply a radial blur on your image. Blur method=Spin
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6) Last step is to give your image a water color look. For that reason go to Image-Adjustments-Hue and Saturation. Check the colorize Box and chose the color you want your image like.
7) Congrats you’re ready.