Program: PSP X2
Level: Very easy, 2 steps
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I first started with a blank black base, 100x100. You can make it white if you want.
Then using the rectangle tool I created little squares and rectangles around the base. The more you use the wider and more pronounced swirl you will have.
Then,I went to adjust>blur>radial blur set on spin and at 60%
All done! You can mix colors too if you want a multicolored swirl. Hope this is a useful trick to some icon makers out there! :D