first i died the cigarette yellow, used the green-chanel only and copied it. I got back to rgb chanel, used the original image layer, preesed strg + c and cigarette and smoke were extracted.
In the next step i copied the cgarette a few time, formed it to a line and used the liquifyfilter to give it a shape.
For the dress i took different parts of the cigarette. Used liquify for top and skirt, changed the color of the top with Hue/Saturation
I decided to draw the body and the face, cause i couldnt find a perfect source. First I made a very raw sketch, than i used the pen-tool to do the basic shapes. I shaded with lighter and darker colors on cut-masks. finally i liquified the result to correct it a little.
step 2 of 3
I cut out a circle of the cigarettes glow and also a piece with some ash, draw some swirls and combined it.
the shoes were darkened by curves and formed with liquifyfilter.
The ground is made from the cigarette: I transformed it two times in different directions and used layermode overlay.
for the sky i used aurorabrushes (obsidiandawn) to create a little haze. Than I generated a new layer, used noisefilter -> add noise (monochrome), used curves for reduce light areas untill it looked like a sky of stars. Now i used layermode lighten, so only the "stars" appeared on the background
The moon is a died circle in combination with a layermask.
step 3 of 3
I took some smoke from sourceimage, added different pieces of it to form hairs, copied, pasted, and fliped it so both sides became symmetric.
The wings were also made of smoke. I also copied, pasted and fliped it.
Than i changed colors so it better fitted in the whole image.
I combined all the pieces to the fairy, used curves to change lights and colors.
Than i did some details with pentool and refined the result.