Learn to apply the Warp Tool effectively and a few other tricks to make smoke look like a skull. This technique has a variety of outcomes and works well with water, clouds and a whole bunch of other stuff. This is probably more for intermediate users, as I guide you through the process well, but not every Warp Grid point handle move. Let's get started! - JamesZilla
Psdtuts+ is a blog/Photoshop site made to house and showcase some of the best Photoshop tutorials around. We publish tutorials that not only produce great graphics and effects, but explain the techniques behind them in a friendly, approachable manner.