Step 1

Choose any image you like- (image from pixeldigest.com) Then, you choose the Elliptical Marquee Tool to make a rounded selection. Next, you press Ctrl +C and Ctrl + V to paste the new cut into a new layer. or edit copy--edit paste.

Step 2

Now, you go to the menu Filter -> Distort -> Pinch and set the value “Amount” is -40.

Step 3

In this step, you duplicate Layer 1, and then Ctrl + Click on the duplicted layer to select it.

Go to the menu Filter -> Blur -> Radial Blur. The settings are:- Amount: 61- Blur method: Sping
Then go to the menu Select -> Modify -> Contract, set the value is 3
Then go to the menu Select -> Modify -> Feather, set the value is 20. Finally, press Delete button.

Step 4

Select the “Background” layer, go to menu Filter > Blur > Gaussian Blur, set the value is about 35 pixels

Step 5

Select the top layer, then duplicate it. Go to menu Layer -> Layer Style -> Bleding Options, and apply some styles. Play around witht the settings for your liking.