After you have transformed the shadow a little, apply a little Blur (Filter >> Blur >> Gausian Blur 3-4px) and set the opacity to Multiply and 15%.
Now, select the flower layer, and while it’s selected, using the Eraser Tool with soft edge and 100px radius, erase half of the petal that it near lady’s mouth, so that it will create the illusion us fading smoke. Please see the illustration for better demonstration..
Now, download and install the smoke brushes (at the beginning of the post) and use any one of them that you find particularly appealing. using the white color as your foreground color in photoshop, we are going to create a new layer and apply the brush on the screen. In this Photoshop tutorial we will not explain how to install the brushes, hoping you already know how to do that..
The brushes with smoke are already semi transperant, so you probably won’t need to set them to any opacity, other than Normal. If, however, in your partucular image settings you see that the smoke pretty much covers the girl’s face — try and reduce the opacity to about 80% or lower.
Once applied, using a big Eraser Tool’s soft brush of at least 150 px, remove smoke from girl’s cheeks — the way that it will create an illusion of smoke coming out from her mouth and not just chaotically spread covering her face. Therefore your smoke should also be erased from the chin, if there are any traces of it.
Now we are going to work with the Brush tool. Set it to a small 3 pixels size, but using a Soft Edge. Please copy the settings for “Scattering” from the illustration below. The idea is to create a trail of dots, like pearls string, using your free hand and no pen tool.