Step 1

Items used Photo and Smoke Brush. Please read guideline on photo and smoke brush

Open your image in Photoshop and use the Magic Wand tool to select the background. Go to Select > Inverse (Ctrl+I) to invert the selection, then duplicate the selected area by pressing Ctrl+J. In the Layers panel, you will see a new duplicated layer

Step 2

Click on the Background layer, and fill it with black. Go back your image and erase the extra parts of the image using the Eraser tool until you have just the head left. Make sure you pick a soft round brush with 100% opacity when erasing the image. And Resize the head to make it smaller, and then place it in the middle of the canvas. Now soften the image by using the Median command on the Filter menu. Choose Noise > Median. Adjust the Radius value to around 3 to 5px. Click OK when you're finish.

Step 3

Desaturate this layer by going to Image > Adjustment > Desaturate, or simply press Ctrl+Shift+U. Then use Filter > Stylize > Find Edges to create a sketched line effect. What we will need is the opposite, so invert the color by pressing Ctrl+I and the line color will turn white. Now the image can be used as a guide to create smoke art.

Step 4

Make the head blurry by selecting Filter > Blur > Gaussian Blur. Adjust the Radius value to around 6px, click OK to apply Gaussian Blur Filter. Remove the unwanted areas (marked with the yellow circle shown below) in the neck and hair by using the Eraser Tool..

Step 5

Still using the same layer, press Ctrl+L to shown the Levels dialog. Adjust the shadow, midtones and highlight values to increase the image contrast so that the black area gets darker and white area gets brighter. See image below for a quick guide. When finished with Levels, click OK to apply the change

Step 7

Pick the Brush Tool and click the Menu buttonfrom the preset brush picker and select Load Brushes. Locate where you saved the smoke brush and select it by clicking the Load button. Duplicate Layer 1 by pressing Ctrl+J, then change the blend mode to Screen. The white lines are supposed to be brighter.

Step 8

Create a new layer on top (optional: rename it to Smoke1). Still using the Brush tool, choose one of the smoke brushes. Create the smoke shape with one click (make sure the brush Opacity is 100% and the brush color is white

Step 9

Resize the smoke to make it smaller and reposition it however you like (i.e. the outlining the chin area). Now here is the tricky part. Think about how you need to warp the smoke so that it follows the chin shape. Erasing the unwanted smoke parts is the first step you should do. Use the Soft Round Eraser tool with 50% opacity to do this.

Step 10

Keeping adding,wrapping and erasing to form an outline with the smoke. When your happy with the result. Add a mixture of clouds to form the hair.

Step 11

In this step. Create a new and click on the Gradient tool. Now drag on the stage to create gradient. This effect should cover the smoke art on your stage.

Step 12

In this final step. Click on the gradient layer and make it overlay to create the effect shown below. You can choose different type of gradient to apply any kind of effect you like. Good Luck