[ICreate some Shapes: I created some random shapes.
<H3>2 - Apply a Gaussian blur on each shape من قائمه filter
3 - Using the liquify filterقائمه
http://www.abductit.com/files/misc/u1/smoke_img3.jpg4 - Positioning the shapes
5 - Adding some colors
Add a background color on the layer of the shape, otherwise the Hue/Saturation won't work
6 - Creating a cloud behind the smoke
Set a feather with a high value, like 40 to 80, and after that apply the hue/saturation on the cloud too
7 - Adding a gradient to create an atmosphere
The gradient will give a atmosphere and more depth to the image
Final Result