Arkos - Agree, excellent job.

Thx guys!

But I just followed the tutorial given by Esper.
PS tutorial here:
http://abduzeedo.com/smoke-type-photoshop-10-steps

But I had two difficulties in following this tutorial:
Besides not having brushes of smoke, also could not follow step 3:

Step 3
Now go to Filter>Distort>Wave. use 3 for the Number of Generators, 10 and 346 for the Wavelength, and 5 and 35 for the Amplitude.

So those were the only things that I walked away from the tutorial.
Instead of brushes, used images of smoke caught on google images.

And instead of Filter> Distort> Wave (Tutorial PS), I used Filter> Distorst> Curve Bend

In this video ( http://www.youtube.com/watch?NR=1&v=2e8 ... =endscreen ), from 6:20 minutes on, one can see a technique to use the image of smoke rather than smoke brushes.

But the whole video is interesting because it gives to play it 100% in Gimp!

Thanks all for the comments

Edited: Another links http://www.hongkiat.com/blog/realistic- ... tutorials/

well but Akros, thats why its so good
you invented all the necessary techniques on the fly
thats awesome !!!