The last shape should be chosen from the Custom Shape Tool (U)



Place the shape the way it is shown below.



The smoke should be drawn in this way: select for the beginning the Brush Tool (B) on a new layer, having the Opacity of 30% and then draw a small stripe above the flue.



Select now the Smudge Tool (R) and stretch on the stripe, distorting it a little.



Continue by drawing the rush on the lake’s shore. In this case we’ll choose the Line Tool (L) and will represent a kind of line like the next one:



Using the Rounded Rectangle Tool (U) and a Radius of 10px, try to represent a figure like it is shown below:



Selecting the Ellipse Tool (U), try to represent next a stretched oval.



The rest of the rush elements may be created in a n arbitrary way.

 



Represented the wallpapers came to end!

View full size here.