Open a 400x400 white background, add new a transparent layer
Next you'll be adding the blob2 shape see image below and follow.
Make sure your bottom color is on white and top color set to 427CC3
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You should end up with something looking like this image below:
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Next we are going to fill the shape with a style as I have selected in the image below, I'm using a dark red mac style you can find these styles :: here :: you will need your Adobe ID to be able to download, if not takes a few minutes to create an account and register.
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Next go to filter - sharpen - sharpen edges, it will say you need to rasterize the layer so click ok.
Then go to filter again filter- distort - twirl and either add or minus until you get the desired twirl look you want.
Now we are nearlly finished but not quite.
Go to filter - stylize - diffuse - again it will say you need to rasterize so click ok, (make sure anisotropic is chosen) this should make all your edges nice and smooth and you finish up with something like the image below.
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