PART 1

1. Open a new image, it doesnt really matter what size.

2. Set your background color to black.

3. Make a new layer and select the "Polygonal lasso tool" and create an abstract shape that looks similar to the example to the right.

(It doesnt really matter what color you use here either, but just dont make it too dark, and feel free to experiment.)

PART 2

Now we can start our highlights of our smoke.

4. Select the "Dodge" tool and make the brush size around "50" and the "Range" to "highlights."

5. Now use this tool around the edges and corners of your shape.

6. Next, select the "Burn tool" and use it in the middle and wherever you see fit. You should have something that looks like this:

PART 3

Here we can make it look like smoke now.

7. Go to Filter >> Distort >> Wave And make the settings as follows:

- Generators "5"
- Wavelength "10"/"120"
- Amplitude "5"/"35"
- Scale at "100%" for both.

8. Right after you have used the Wave filter you can go to Edit >> Fade-Wave and set the opacity to "50%."

9. Now repeat this distort and fade method many times, or until you think it looks best.