I duplicate two times, first layer desaturate it, second layer desaturate and apply radial blur filter, and third apply overlay blend mode.
step 3 of 4
I cut a girl from a source image and paste it. I used a egret photo from a http://www.morguefile.com/archive/display/116010 (Thanks to : matthew_hull ).
I warp a wing to be like that. and apply a color to match a girl's skin color.I apply a cloud filter and apply screen blend mode. Apply a lens flare too.And a little bit of level adjustment.