...this tutorial is about apply layer styles, using blending modes and how to make ur personal brush...
...1st, open the required psd file...from it, make a new layer, and create a simple flame by using the lasso tool...deselect and use gaussian blur for with a small radius...then, highlight the flame and lock the transparency layer and using brush tool with a 0% hardness, brush on the sides of the flame...
...after that, highlight the flame using marquee tool...hide the BG layer...click edit > define brush preset to name the flame as ur personal brush...
...using the personal brush, make a new layer and create a set of flames on to the hands with white fills...u can set different sizes to get the flames...
...then by using the marquee tool, create a box on to a new layer...pick two colors (front and back)...and click render > filter clouds...u can adjust the levels by pressing the ctrl+l key to adjust the darkness/brightness of the 'flames'...
...then with the color layer is still on, ctrl+click the flames layer to select both layers...press ctrl+shift+i to select the layers and hit backspace to reveal only the colored flames...
...highlight the flames using marquee tool again, and go to filter > liquify to make the flames more realistic...when satisfied, click ok...
...for the smokes, the steps are similar as making the flame before but on different color and the radius of gaussian blur...