1.Start creating a new RGB image. Select the text tool to enter your text. It could be of any color, background and foreground. Right click on the layer and Rasterize. Hold CTRL & hit I (invert). 2. Click on Filter > Stylize > Wind. Next, set settings as the following: Method Wind Direction From the Left Hit OK. Hit Ctrl + I to invert the colours. 3. We`ll have to use the distort function for a realistic effect. Filter > Distort > Twirl. Set settings as you wish. Hit OK. 4. If you wish you can add effects to the final product.