Step 1:
Open up a new document, any size is fine (I used 500x500px). Fill the Background White.
Step 2:
Create a new layer, then select a small soft bush and make a smudge like so:
Step 3:
Go Filter -> Liquify and mess with it till you get a nice smoke effect going. (Note: I use the default Liquify settings, brush size 100.)
Step 4:
Create a new layer and repeat the process, this time using a dark gray.
Step 5:
Repeat the process a few more times, each time using a different shade of gray.
Step 6:
Hide the white background layer and merge all the smoke layers (Ctrl+Shift+E). You can un-hide once they're merged.
Step 7:
Duplicate the smoke layer twice. Then use free trasform (Ctrl T) to rotate each a random direction filling up the whole screen.
Step 8:
Change the background layer to black:
Step 9:
Merge the 3 smoke layers. Now open hue/saturation (Ctrl+U) and set lightness to +75
Step 10:
Go to filter ->liquify and mess with it doing all upstrokes you should get something like this.
Step 11:
Duplicate that layer and go to filter -> Blur -> Gaussian blur on the bottom one. Set amount at 2.5.
Step 12:
Duplicate the unblurred layer again, this time go motion blur. Set the amount at 120 and select an angle the lines seem to be going.Use a 65px soft brush with 75 opacity for the eraser.
Step 13:
This is very important, erase parts of all three layers till you archive something like mine (Note, this is a second attempt of mine it takes several times to get a nice effect).
Step 14 (optional)
Now its time to add some color! Create a new layer and apply a gradient of 2 bright colors. Set the layer mode to color.
Please note: every time you follow this tutorial it will come out different. Sometimes good sometimes bad, so stick with it.
