1. I started in Image Ready but you can always start in photoshop n' just switch to Image Ready when you're ready to do the animations.

2. You can use the same image I'm using or you can use you're own for this tutorial.



3. Make a new layer CTRL+SHIFT+N, press (L) or click on the Lasso Tool and with the Lasso Tool draw an image shape like smoke.

Like This:


---> Now click on the Paintbrush Tool (b) and color inside (#CCCCCC)
like this...



4. Click on FILTER->BLUR->GAUSSIAN BLUR. Use desired setting for the blur, I used...
Radius: 3.0

5. Duplicate this Image (CTRL+ALT+UP) or Layer->Duplicate Layer 2 times.

6. Click on the layer's copy and then click on the lil eye to hide the image. Do this to the other copies as well.

7. Duplicate the frame 2 times, click on frame 2 select (Layer 2) click on the lil eye to hide Layer 2. Do this for frame 3 as well.

You should have by now all together 4 layers and 3 frames. Layer 2 visible in frame 1, Layer 2 copy visible in frame 2, and Layer 2 copy 2 visible in frame 3.

8. Now click on frame 2, then select Eraser Tool (E) and make it smaller. Do the same thing to frame 2 and frame 3 leave it as is.
Frame 1:

Frame 2:

Frame 3:

Frame 4:



9. Click on the Burn Tool or press "O", change you're brush size if need to something bigger. I used size: 35. Now you're going to lighly brush around the edges to blend them in, make sure to do each layer .

10. FINAL RESULT