Example:
Create a new flash document. Press Ctrl+J key on the keyboard (Document Properties) and set the width of your document to 421 pixels and the height to 278 pixels. Select any color as
Step 2
Save now the
Step 3
Choose now File > Import > Import to Stage (Ctrl+R) and import the picture that you just saved into a flash stage!
Step 4
While the picture is still selected, go to the Align Panel (Ctrl+K) and do the following:
1. Make sure that the Align/Distribute to Stage button is turned on,
2. Click on the Align horizontal center button and
3. Click the Align vertical center button.
Step 5
Call the current layer
Step 6
Download now Png picture of cup of coffee.
Step 7
Go back now into a flash and create a new layer above the layer background and name it cup of coffee.
Step 8
Select now cup of coffee layer and choose File > Import > Import to Stage (Shortcut key: Ctrl+R) and import a png picture of cup of coffee into a flash stage!
Step 9
After that, place that picture on the position like it is shown on the picture below!
Step 10
While the picture is still selected, press F8 key (Convert to Symbol) to convert it into a Movie Clip Symbol.
Step 11
Double-click on the movie clip on stage with the Selection tool(V).You should now be inside the Movie Clip.
Step 12
Create now a new layer above the layer 1 and name it smoke effect.
Step 13
Select now the Pencil Tool (Y), for Pencil Options choose Smooth and draw a shape like it is shown on the picture below!
Step 14
While the smoke shape is still selected, press F8 key (Convert to Symbol) to convert it into a Movie Clip Symbol.
Step 15
Double-click on the movie clip on stage with the Selection tool(V). You should now be inside the Movie Clip.
Step 16
While the smoke shape is still selected, press again F8 key (Convert to Symbol) to convert it again into a Movie Clip Symbol.
Step 17
Double-click on the movie clip on stage with the Selection tool(V). You should now be inside the Movie Clip.
Step 18
Click now on frame 30,31 and 60 and press F6 key.
Step 19
While you're still on frame 60, using the Free Transform Tool (Q), change smoke effect shape like it is shown on the picture below!
Step 20
Go back now on frame 31 and make this smoke shape:
Step 21
Select now frame 30 and make this shape:
Step 22
Right-click anywhere on the gray area between frame 1 and 30 and frame 31 and 60 on the timeline and choose Create Motion Tween from the menu that appears.
Step 23
Go back now on the previous scene (Smoke_Effect_mc).
Step 24
Create now a new layer above the layer 1 (layer 2). Select now layer 2, take again the Pencil Tool (Y) and draw this smoke shape:
Step 25
While the new made smoke shape is still selected, press F8
Step 26
Step 27
While you're still on frame 4, press F6 key four times.
Step 28
Go back now on frame 5 and make this position of smoke shape:
Step 29
Select now frame 6 and make this position of smoke shape:
Step 30
Select now frame 7 and make this position of smoke shape:
Step 31
Select now frame 8 and make this position of smoke shape:
Step 32
Select now frame 10 and press F6 key on the 
Step 33
While you're still on frame 10, press F6 key on the keyboard three times:
Step 34
Go back now on frame 11 and make this position of smoke shape:
Step 35
Go back now on frame 12 and make this position of smoke shape:
Step 36
Go back now on frame 13 and make this position of smoke shape:
Step 37
Click now on frame 15 and 19 and press F6 key. While you're still on frame 19, make this position of smoke shape:
Step 38
Go back now on frame 15, and make this position of smoke shape:
Step 39
Select again frame 19 and press F6 key on the keyboard eleven times. Then, make the positions of smoke shapes for every frame like it is shown on the
frame 20
frame 21
frame 22
frame 23
frame 24
frame 25
frame 26
frame 27
frame 28
frame 29
frame 30
Step 40
Click now on frame 33 and press F6 key. While you're still on frame 33, make this position of smoke shape:
Step 41
While you're still on frame 33, press F6 key on the keyboard then times. Then, make the positions of smoke shapes for every frame like it is shown on the picture below!
frame 34
frame 35
frame 36
frame 37
frame 38
frame 39
frame 40
frame 41
frame 42
frame 43
Step 42
Click now on
Step 43
While you're still on frame 48, make this position of smoke shape
Step 44
Go back now on frame 45 and make this position of smoke shape:
Step 45
Select again frame 48 and press F6 key on the keyboard four times. Then, make the positions of smoke shapes for every frame like it is shown on the
frame 49
frame 50
frame 51
frame 52
Step 46
Click now on frame 54 and press F6 key. While you're still on frame 54, press F6 key on the keyboard four times. Then, make the positions of smoke shapes for every frame like it is shown on the
frame 54
frame 55
frame 56
frame 57
frame 58
Step 47
Click now on frame 60 and press F6 key. While you're still on frame 60, make this position of smoke shape:
Step 48
If now connected all 
Step 49
Select now layer 2 and go to the Properties Panel (Ctrl+F3) below the stage. On the left side, you will see Tween drop down menu. Select Motion on it. 
Step 50
Create now a new layer above the layer 2 (layer) 3. Then, go back on the first frame of layer 2 and press Ctrl+C key (Copy). After that, select frame 1 of layer 3 and press Ctrl+Shift+V key (Paste in place).
Step 51
Move now that shape a little down. See the picture below!
Then repeat the long
Step 52
Now, create as many layera as needed to get this kind of shape:
Step 53
Go back now on the previous scene (Cup).
Step 54
Select now the Selection Tool (V) and click once on the smoke shape to select it. Then, go to the Properties Panel (Ctrl+F3) below the stage. On the right, you will see the Color menu. Select Alpha in it and put it down to 8%. 
We're done!
This lesson is very difficult to do, so I will note if you have problems with the construction, download
Have a nice day!
Download source file (.fla)
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