We have to accentuate the girl's eyes on a new layer, applying the usual Brush Tool.



Change the layer's Blending Mode on Multiply and merge down the layers (ctrl+e). Download now a set of ready to use brushes of smoke shape (http://www.deviantart.com/deviation/29341959/? qo=12&q=by%3Afalln-brushes&qh=sort%3Atime+-in%3Ascrapsor from here: http://www.deviantart.com/deviation/29341741/? qo=13&q=by%3Afalln-brushes&qh=sort%3Atime+-in%3Ascraps) and represent the girl's hair out of the smoke, using the next combinations: Edit ? Free Transform (ctrl+t), Edit ? Transform ? Distort, Edit ? Flip Horizontal, and also the Eraser Tool, but we have to insert each lock on a new layer, transform it and combine the layer with the rest of them.



Now we have to download a set of ready to use brushes of wing's shape (http://www.deviantart.com/deviation/15260491/? q=by%3Aspiritsighs-stock+wings&qh=sort%3Atime+-in%3Ascraps) and insert on a new layer a wing behind the girl.



We have to make a copy of this layer, just to make its color more intensive (ctrl+j) and merge down the layers (ctrl+e). Make another copy of this layer and correct its size and the distort level of the second wing, using Edit ? Transform ? Distort and Edit - Free Transform (ctrl+t).



We have to erase the unnecessary parts of both wings, choosing the Eraser Tool.