I love tutorials, especially ones that yield a lovely result.
On my travels I came on this "Creating a Smoke Fading Effect" which was a pretty dang cool tutorial and gave some sick ideas for future projects.
I think the only thing I would do different is not have the glow in the final piece. But that's a personal preference more than anything else. But you get some good Photoshop tips and ideas using transform, some nice smoke brushes and a few more little things. This is probably easy enough for an intermediate Photoshop person, and even for a beginner who knows a bit about Photoshop.