Adding Divine rays to a photo

1. GETTING READY WITH THE SUBJECT

Start by opening an image of a model.

Knockout the background using your favorite technique.

Apply a nice gradient in radial mode to the background layer.
2. CREATING UNUSUAL ELEMENTS
From filter menu select "Liquify". Select forward warp tool and drag the dress pixels downwards.

Press Q to enable quick mask. From "Filter" menu select "Render>>Fibers". Apply settings as shown.
Create a new layer ad fill it with dark brown color.
Press Ctrl+T. Right Click and select Warp. Adjust the nodes to get the shape as shown.
3. ADDING HEAVENLY GLOW
Select and merge both the layers. Double click the layer to open layer style window. Apply settings as shown.

4. DIVINE WOMAN DON'T WEAR BUSINESS SUITS
Create dress selection using polygon lasso tool.

Press Ctrl+J to copy paste the selection in a new layer. Double click the layer to open layer style window. Apply settings as shown.
Duplicate the original layer. Remove the layer styles. From "Filter" menu select "Blur>>Gaussian Blur ". Apply settings as shown.
Change the layer mode to "Color Dodge".

Duplicate the layer and change the layer mode to "Hue".

5. CREATING DIVINE RAYS
Duplicate the layer again. From "Filter" menu select "Blur>>Radial Blur ". Apply settings as shown.
Change the layer mode to "Linear Burn".