Ghost from Potoshop..

Select the image and fill from pattern to new layer. I used red rock pattern.

I selected parts of eyes and nose and others too, and delete it. So, to give jombie looks.

I used burn tool to burn and give the fine looks for my photo

I changed eye colour from "replace colour".

For smoke, I used paint tool and blur it.

And I finally used Render and filter effect and some of my techniques to give final looks.