We need to start a new document 400x400 and the first thing to do is load our canvas with two colors: Our background should be white and our foreground light blue.

Now we click on the gradient tool and we are going to draw a line starting from the bottom up.

To draw the line just click at the bottom, drag the mouse up and then release.

We now click on Filter-Distort-Wave.

And when we get these screen, we copy the background.

THen we go to Filter-Distort- Polar Coordinates.

and we will enter the data in the picture.

We need to find a picture that already has the background removed and we open it. If yhou don{t have one you can use the rose to finish the tutorial.

Once it is opened, we use the Move Tool and drag it into the drawing we are working on.

After you move the object into the canvas, you are ready for the last step. To do that, you need to go to Edit-Transform-Scale.

Now grab one of the corners and push it in to reduce the size of your object until it looks like my next picture.