The Joomp wallpaper

Step 1: Using the lasso tool, I set a feather of 60px and drew an abstract shape like a cloud.

Try to create a small shape, it will get bigger when you add the clouds though
Step 2: Filter > Render > Clouds

The cloud is black and white
Step 3: Image > Adjustments > Hue /Saturation, to make a bluish cloud.

Choose colorize to be able to change the colors of the cloud
Step 4: Using an image of smoke.

I found this image at Digg.com, it was one of the most dugg posts there, really amazing
Step 5: Mixing the images; set color dodge as blend mode to both layers.

I just used some parts of the image and mixed them up
Step 6: Adding the company's logo and a bit of glow.

The joomp logo is behind the cloud
Step 7: With a custom brush, I added some sparks over the double blue Os of the logo.

Just play with the options there, I changed the scattering, shape dynamics and... I think I tried all of them
Final step: The last thing was the address and slogan.

The end result