From here I cropped the finished twirl photo in Photoshop to 14 in x 9 in.
With the ruler guide set to inches I dragged the top ruler guide down to the edge of the picture, the next to 1 inch, then to 2 in and a third to 3 inches. Then a ruler up to the bottom of the picture, the next to 8 in mark the next to 7 in mark and the third to 6 in mark.
Next drag the ruler from left to right. First to the zero mark, next to 2 in mark and two inch intervals to the end of the picture. You will then see the shapes of the basic pictures.
Go to File New and make another layer slightly larger than the twirl layer (15 x 10 in maybe). Go back to the twirl image and select the rectangular marquee tool and drag from top to bottom on the centre rectangle. Edit/copy click on the blank canvas and edit/paste. This will put this section in the centre of the page.
Go back to the twirl picture and do this with each of the sections making each section smaller than the previous according to the guidelines. Select the move tool and move each section to the required place in the picture. Remember when you go back to the twirl picture and before you select the next rectangular marquee tool that you have to select/deselect the previous rectangular marquee selection before you start on the next section otherwise you will be dragging more than one section to your new layer.
When you have all the shapes in place you can crop it to the right size and save it as a PSD if you wish to change it in the future and then save as a jpeg for your final image.
I have put this photo in my topics album showing a screen grab of the picture with the guidelines on it so you can see what I mean. If you want to see the finished photo click on the link above.
If you have any problems you can email me on barbara21@westnet.com.au. Hope this explains it.