How was this look achieved?

[prrrrrow]

I love the processing on this photo, and am determined to figure out how it's done...I've played around with a dozen or so plausible techniques, but none come close to this...any thoughts?

Much appreciated,
- K

 

[hawkeye]

It's more good lighting than Photoshop, as far as I can see.

 

[iDad]

image is to small to tell if it's a photograph or a few touches os smoke added