I am using the art of Arthur Crowe
go here for a license
do not use this art without a license
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For this one you need a full body tube
Filters: EyeCandy 5 Nature
Font used Sick Capital Vice

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My supplies here
Do not use or share my supplies in another tut without my permission


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Open my supplies
Image canvas size 500 X 600

delete the text layer
add a new layer - move to bottom - floodfill white
CopyNpaste your tube do not drop shadow the tube yet
arrange the supplies  
the circles should be one on each foot
when they are placed - merge the two circle layers visible
and move them below the tube layer

click inside both circles with magicwand


Now you drop shadow your tube
stay on this layer when you apply the smoke effect

effect EyeCandy 5 Nature - smoke
chose Small Classic with these settings
and change the Light color to a dark color from your tube
using the eye dropper




select non
copy merge open AS paste as new animation
repeat the steps for a total of four frames in AS