I spent way too much time playing around with the Distort filter- an entire afternoon just messing with photos. I wasn't inspired by some of the filters bit when I began trying out different options with the twirl filter started to like what I saw. I wanted the effect only on the tail of the butterfly to I used the ellipse Marquee to select that area. Next, I went to Distort>Twirl box and moved the slider around until I got the twirl that I wanted. The butterfly looks like an ornament or pendant so I created a mystical forest scene around it.

Kit: Forest
Butterfly: Butterfly Effects
by Foxeysquirrel
Photo by Zdeněk Macháček on Unsplash