Create new document, size doesn't matter, but make sure background is black, because then it will look best. Take Polygonal lasso and draw something like that.

Create new layer and fill selection with any lighter colour.
Take Dodge Tool, make size like 50 px, and change Range to Highlights. Paint on edges of that selection. Done? Now lets take Burn tool and go though center of shape. You will get something like this:

Okay lets make smoke from that edgy shape! No magic , just make that: Filter > Distort > Wave
Generators – 5
Wavelenght – 10/120
Amplitude – 5/35
Scale – 100%/100%

Right after Wave filter you need to do Edit > Fade Wave with Opaсity 50%. now repeat couple times!


Thats it!

Post outcomes!

ORIGINAL: Demiart.ru
Tranlation: 931bw

That is crazy awesome dude too much for my words +rep
actually i tried this out where do you see generators?
nevermind im updating

I've seen this tutorial on at least 2 sites in english.

If you're gonna make a tutorial, make it yourself or this board would be spammed with people C/Ping tutorials and at most taking 5 minutes to translate them.

Edit:

http://www.tutorialguide.net/smoke_effect_tutorial.html

Both the same as yours - in english.