Step 1 Open Photoshop and create a new document, I used 1920×1200 pixels. Then apply a gradient, you could fill it with a gradient or apply a Layer Style. I used the layer style, Gradient Overlay. Use Radial for the Style and #07090a – #202b35 for the colors.    

Step 2 Add some text in white then go to Filter>Blur>Motion Blur. Use 90º for the Angle, and 40 pixels for the Distance.   Step 3 Now go to Filter>Distort>Wave. use 3 for the Number of Generators, 10 and 346 for the Wavelength, and 5 and 35 for the Amplitude Step 4 Go to Filter>Blur>Gaussian Blur. Use 10 pixels for the Radius. Then group the layer and rename the folder’s Blend Mode to Color Dodge. You will get a nice light effect Step 5 Create a new layer on top of the others and go to Filter>Render>Clouds, make sure you had black and white for the background and foreground colors, then change the Blend Mode to Color Dodge and go to Layer>Layer Mask>Reveal All. With a very soft brush, 0% hardness and black color, hide some areas of the clouds layer. Use the image below for reference.  

Step 6 Create a new Folder on the Layers’ Palette. Change the folder’s Blend Mode to Color Dodge and add a new layer in it. Then use the Smoke Brushes from Qbrushes . Select white for the color and paint over some letters. If you think the brush is not very bright, just click twice. Step 7 Paint a few more smokes like the image below. Step 8 Create a new layer beneath the other layers but in front of the Background layer. Fill this layer with black and go to Filter>Texture>Texturizer. Use 100% for the Scaling and 4 for the Relief. For the Texture use Canvas and Light use Top. That will add a nice texture to the image but you will need to change the opacity to 10% Step 9 Anyway, on top of the other layers just add the Invert adjustment. You can go to Layer>New Adjustment Layer>Invert. It will be the same. You will get a very nice effect, like burning paper. *