1. Create a new image 800 x 600. Press Alt+Ctrl+0 to View Actual pixel. Change the background color to black #000000.
2. Shift+Ctrl+N to create a new layer. Use the brush tool
to create a vertical white line (#FFFFFF). Use the setting below for the brush.
See example
3. Now you have a vertical line in the middle of your black background. Use the smudge tool
to distort the line until you get something you like or looks like smoke. There is no simple way with out buying a plug-in just play around with it and you will get it.
See an example.

