1.  Open any image and resize to 200 x 200 (you can make it
smaller/larger as long as you keep it square)

2.  Effects--->Plugins--->Filter Factory B--->Seismic Twirl
Settings:  65 / 187 / 255  Mode 1

3.  Effects--->Plugins--->DSB Flux--->Radial Warp
Settings:  11 / 4 / 9 / 11 / 43 / 128

4.  Effects--->Plugins--->Simple--->Top Left Mirror

5.  Effects--->Plugins--->Simple--->Pizza Slice Mirror

6.  Effects--->Plugins--->Simple--->Quick Tile

7.  Effects--->Sharpen--->Unsharp Mask
Settings:  1.77 / 30 / 1

**I always use Unsharp Mask.  Using 'Sharpen' will sometimes put
a line around the outside and your tile will not be seamless.

8.  Save as a jpg or gif