32. Create new layer named “Smoke” below the “Man” layer group.

33. Using your smoke brushes, create the illusion that smoke is trailing from the man as he falls. I recommend using several different brushes from the set so that repeated shapes aren’t visible.

To give more depth to the smoke you can also create a second smoke layer named “Smoke 2” and place it above the “Man” layer group. The smoke on this layer will appear in front of him.