Credits:

Mocha Latte Happiness from Nicole Young

Boy Oh Boy Kit from Valeri Brumfield


Notes:

Letters are from the DSP Boy Oh Boy Kit - with Heavy inner glow applied.

Papers and jewels from Mocha Latte Happiness by Nicole Young

Swirl is made from vertical rectangle of solid paper. Applied Distort, shear and then rotated layer 90 left. Distort, twirl could also work but I prefer the Shear Filter as you can change where it curves.