These are some tutorials I still have to take a closer look at.  Put in a post just as a reminder for myself.  It’s not the swirls I’m interested in, but the techniques used.

• graphics-illustrations.com – how to draw swirls illustrations in adobe illustrator part one
• graphics-illustrations.com – how to draw swirls illustrations in adobe illustrator part two
• abduzeedo.com – swirl mania illustrator photoshop
• veerle.duoh.com – swirly curls in adobe illustrator