Step 1 Create a new image using the size you wish.

Step 2 Fill that image with the color black (Hex: 000000).If you do no want a want solid color background behind your flame then simply erase the background color. Also, you can add a background you already have by Layers > Add New Layer > Import From File...

Step 3 Add a new layer.

Step 4 Draw an outline of the flame using the Freeform Shape tool. I used the Hex color BF0000 for this. Don't worry about geting the outline exact or perfect as flames are not.
http://i36.photobucket.com/albums/e18/docbuzzkill/Flame%20Tutorial/flame_outline.png

Step 5 Fill in the flame using the Paint Bucket tool with the same color used for your outline. You may need to adjust the tolerance level. I used a tolerance level of 69.
http://i36.photobucket.com/albums/e18/docbuzzkill/Flame%20Tutorial/flame_filled.png

Step 6 Use the Magic Wand tool to select the flame and then Copy it. Again, you may have to adjust the tolerance level when doing this. I used the tolerance level of 50.

Step 7 Add a new layer and paste the flame onto it.

Step 8 Fill that new flame in with the Hex color FFFF00 while it is still selected.
http://i36.photobucket.com/albums/e18/docbuzzkill/Flame%20Tutorial/flame_selected.png

Step 9 Use the Gaussian Blur effect at a 20 pixel radius while it is still selected.
http://i36.photobucket.com/albums/e18/docbuzzkill/Flame%20Tutorial/flame_blur_selected.png

Step 10 Deslect the flame and drop the Opacity level to 200 in the layer properties window.

Step 11 Flatten the image and do a Gaussian Blur at a 10 pixel radius.
http://i36.photobucket.com/albums/e18/docbuzzkill/Flame%20Tutorial/flame_flattened_blurd.png

NOTE: You can adjust the colors, blurs, and opacity to your liking to get the effect you want.

Well, there you have it! I hope this tutorial is usefull for some of you.

hey thats pretty cool, never wouldve thought of that lol
i'd +rep u but i cant :P

nice love the tutorial.