1. Create new file. Keep light brown
and dark brown colors for foreground and background respectively.
2. we have selected the colors shown in the image below.

3. Filter > Render >
Fibers (Varience:27.0 Strength:4.0)

4. Draw ellipse or the circle using Elliptical Marquee
Tool.

5. Filter > Distort >
Twirl (angle 176)

6. Make one more knot on another location using the
same technique.

7. Image > Adjustments
> Auto Color

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