Create a new file, size 300x300 px and black background. Click small icon "Create a new layer" in the lower part of layers palette. Fill this layer with a grid effect (if you don't know how, see this tutorial). Right click on our layer and choose Duplicate Layer. Repeat this step seven times. We should have eight layers with our grid.

Left click on our first layer to make it active. Now we go to Filter-Distort-Twirl and we set Angle: 25. Select second layer and use same filter but Angle: -25. Another layer with the same filter Angle: 50. Upper layer and we set Angle: -50. One layer up and set Angle: 75. Another layer Angle: -75. Almost done. Next to last layer Angle: 100 and we set Angle: -100 on our last layer. Uff that was fun :).

We must remove this small squares. Select an Elliptical Marquee Tool press a Shift key and make perfect round selection. You can use a spacebar to move your selection. Now go to Select-Inverse, then press Delete. To colorize our tablecloth select your last layer and press Ctrl-E. Merge all layers except background. Left click Create new fill... in layers palette and select Hue/Saturation. Check Colorize box and start playing. Try different filter settings, layers amount etc. to receive many more effects.

Polish version