The acoustic cavity structure typically experiences a sequence of transfigurations during its sinusoidal growth–collapse cycle. However, upon examining the cavity structure in aqueous bodies, it appears that the growth structure attained falls between two geometrical structures, namely, mushroom-like structure (MBS) and cone-like bubble structure (CBS), based on the actuated ultrasonic horn tip diameter. With the recurring observations of the emergence of proximal toroidal vortices, the present investigation conducts a numerical analysis exploring the vortex development under 3, 6, 13, 16, and 19 mm horn tips to establish a potential correlation between the vortex and the cavity structure. The study presents a computational fluid dynamic investigation to capture the nature of the vortex evolution, in terms of size and position, and its respective cavitation development. The first indicator of potential correlation was the equivalency of the vortex expansion–contraction frequency and the cavity's sub-harmonic frequency. It has been found that the cavity structure is molded into MBS by the presence of a symmetric locomotive vortex structure that extends up to 1.5 times the horn tip diameter. Meanwhile, CBS is observed to take shape in the presence of an eccentric locomotive vortex that attains a size within 0.2–0.6 times the horn tip diameter. The significance of the vortex size and position is also observed in the cavity's collapse, as the vortex appears to govern the ability of the cavity impinging jet to initialize the collapse phase.