We are going to start this tutorial by creating a document 400x400 and we will fill it with white. Next, we will create a new layer Layer-New-Layer and we are going to select the Single Column Marquee Tool. Draw a line in the middle of your document and right click it and from the menu, choose Stroke.

We are going to pick a black color but you can choose whatever you want and then the width.

Click Select-Deselect.

We need to get this figure you see in the picture done. To do so, make 3 copies of the layer with the line in it.

You need to rotate each layer to a different position. Go to Edit-Free Transform-Rotate. If you look at the top of the screen, you will see the next picture. Change the angle for that line in the circled box: 90 degrees, or 45 degrees or you can also do it manually.

Angle all the layers until you get the shape we want.

Turn on only the layers that have drawings in them and then go to Layer-Merge Visible. The Background SHOULD NOT BE INCLUDED.

Duplicate the merged layer Layer-Duplicate Layer. Click on Filter-Distort-Twirl.

And copy the data from the picture.

We merge the two layers again but remember not to include the background layer.

And with the previous step, your drawing is all done. You can color it if you prefer.

You can also animate it but that would be another tutorial.

Here is one animation.