As requested :)
This tutorial is only for the swirl effect and nothing else. The coloring is dreadful, so I don't know why anyone would want that. Anyway...
Start with original icon, cap from
vm-caps.com.
If you still have more than one layer, you will need to merge them all at this point [Ctrl+Shft+E].
Image >> Adjustments >> Desaturate [Ctrl+Shft+U]
Duplicate your base [Ctrl+J].
Filter >> Blur >> Radial Blur >> 15 [increase/decrease for higher/lower intensity]
Elliptical Marquee Tool. Select the area that you want to be able to see and feather your selection [Ctrl+Alt+D]. The feather setting is really unimportant as long as you stay below 15.
Delete the selected area and deselect it [Ctrl+D].
For this particular icon, I also used
this texture by
peoplemachines.
Set to Screen at 100% and duplicated 2 times [Ctrl+J].
Any questions or problems, feel free to comment. Or just comment cause you love it/me ;)