duplicate the background image and blur it with a zoom blur, mask the undesired places and then add the twirl distort to it.
step 2 of 8
make a new layer and with the brush tool, color white paint along the twirled path and give it a zoom blur and blend it with the maximum tool from the filter menu.....then make another new layer and select the brush tool, and change the setting of the brush tool, to scatter and spacing and Giffer to full and paint along the twirled path to get the sparkling effect.
step 3 of 8
add a cloud render on the ground, and reduce its opacity to 50% and smudge it up ward so that it seems like its smoke evaporation and then blur it execute the effect.
step 4 of 8
make a new layer and brush on the windows of the tower, set the colour to white and then add an outer and inner glow to it, like u see in the picture, outer white...inner, green.
step 5 of 8
make a new layer, using the marque tool, make the burst light like u see in the pic, and blur it.
step 6 of 8
do the same for the next window..
step 7 of 8
using the brush tool, make a straight line from the window out...then blur it using the Gaussian blur....
step 8 of 8
finish off with the HDR toning option and enter the setting like what u see on the picture. you're done!