1. Create black background.

2. Create New Layer and draw white lines to define shape.

3. Give it a Gaussian Blur (just blur it so that it’s nice and soft and you can still kind of see the strokes).

4. Filter\Other\Maximum to give it some shape for the center of the smoke lines

5. Duplicate the smoke Edit\Transform\Warp and Warp it a little to make it look more natural.

6. Apply a Twirl filter Filter\Distort\Twirl.

7. Adjust the opacity and you should have your smoke.