The smoke effect can be used for so many designs. I have put together my top 3 favorite photoshop smoke tutorials. All 3 of these tutorials are different ways of using and creating smoke, I hope you enjoy!
1. Smoke/Ink Portrait
The people over at PhotoshopTutorials.tv put together a great how to on How to: Create an Ink Portrait in Photoshop. Check it out!
2) Creating Smoke in Photoshop
In this tutorial I will show you 3 basic ways how to create a smoke effect in photoshop. How to create a custom smoke brush. Here you can download a tutorial files: https://nemanjasekulic.com/how-to-create-a-smoke-in-photoshop/
3) Creating a Realistic Smoke Filter in Photoshop
In this photoshop photo effects tutorial, learn how to add smoke effect to the photos easily in Photoshop. We will use clouds and gaussian blur filter to achieve this effect. Full tutorial.