Start by opening
an image of a man with an open mouth.

Duplicate
the layer and change the layer mode to "linear burn".

Select
and merge both the layers. From Filter menu select"liquify".
Select "Forward Warp tool and distort the hair as shown in
the image below.

Duplicate
the layer. From Filter menu select "Blur>>Gaussian
Blur". Apply settings as shown in the image below.

Switch to "Channel" palette. Ctrl+Select
the "green" channel to get the selection.

Click add layer mask button from the bottom of the
layer palette.
Duplicate
the layer again. Press Ctrl+U to open hue/saturation window. Apply
settings as shown.

Using
pen tool create tongue shape as shown in the image.
Double click the layer to open layer style window. Apply settings
as shown.

Create a new layer. Press Q to enable quick mask.
From "Filter" menu select "Render>>Difference Clouds". Apply settings
as shown.
Press Q again to disable quick mask.

Fill
the selection with white color.

Select eraser too and erase the portions leaving
behind the steam coming out from the ear.
Duplicate the layer a couple of times to enhance the effect.
Duplicate the layers. Press Ctrl+T. Right
click and select Flip Horizontal and place on the other side, also
crete steam coming out from the mouth using same technique.
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