This are meant to be LUNGS. The title is just meant to be shocking, an advertisement for some NPO. I don't really like to smoke, I think it's just not cool or wise, but i don't mind people doing it.
This is basically a tree on the sky (not that creative ahah). Here the original picture (click)
You put it upside down, gain some sharpness, balance colors and contrast to obtain a uniform black on the tree, and then invert colors. There are a few texture applied here: one with stripes for the broken details effect, some dirt, and one red canvas texture.
Finally, as u probably noticed, I love reflections: here another one, some more coming soon with flowers within water drops :P. The result reminds me to some Hindu iconography eheh
Thanks and credits to Wildtexture for the textures.