This is where I start. Full size smoke pattern in Dark soot color RGB 41/35/30 at 100% opacity.
Copy smoke to 2 new layers and change color to gray on the bottom layer. On layer directly above gray smoke scale down the soot smoke to allow gray to show through to the sides and rear.
layers should be arranged like so:
1. Full size dark smoke
2. Small size dark smoke
3. Full size gray smoke
This is layers 2 and 3 at 100% opacity. My dumb arse had merged these layers making the P-40 template, so they are locked together.
Set layers 2 and 3 to desired opacity and use layer 1 to blend and tint them if necessary.
Layer 1 at 25% over layers 2 and 3 at 60%