Hide all layers except the candle and shoe.
Desaturate the shoe.
Mask out candle except for holder.
Make the holder wider to fit the shoe on it.
Desaturate the shoe, place it on the stand. Use the black part of the candle holder as a texture on the toe of the shoe.
Draw in some freehand lines to use a guide in order to turn the shoe into a high heel boot. Start covering the shoe with candle wax.
Add a bit of green color to the smoke swirls and render some lighting effects.
For full tutorials on how to do the smoke effect, please see....
https://www.youtube.com/watch?v=FmlW-zN7XNA
https://www.youtube.com/watch?v=uTYk0yMXXmw