Start by opening an image of a cigarette.
Using brush tool create some smoke as shown.
Double click the layer to open layer style window. Apply layer style with the settings shown.
Create a circular frame shape using custom shape tool.
Create guide lines for both the axes.
Right click the layer and select rasterize. Using polygon lasso tool create small selection of the circular frame. Press Ctrl+Shift+J to cut paste the selection in a new layer.
Similarly select sequential areas of circular frame and cut paste them in new layers.
Create a diagonal line using line tool and place as shown.
Click add vector mask from the bottom of the layer palette
Open animation window. For the first frame hide the circular frame and diagonal line layers.
Duplicate frame. Double click the smoke layer to open layer style window. With pattern overlay open drag the mouse over the smoke area to move the pattern.
Duplicate frame. Again drag the mouse over the smoke area to move the pattern a bit more.
Select the three frames and duplicate several times.
Select 5th frame and unhide the first piece of circular frame.
With every consecutive frame keep unhiding the next piece of circular frame.
Our circular frame complete in 21st frame. Select 22nd frame. Select the mask thumbnail over the diagonal line. Move it slightly downwards to make a part of the diagonal line visible. With every consecutive frame keep moving the mask a bit more till the diagonal line is completely visible.
Press Ctrl+Alt+Shift+S to save an optimized animated GIF.
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