Shooting star
1.open up a new document 640x480
2.Now set your foreground color to white and get your brush.
Size:100
Hardness:0
3.Create a new layer and name it base. make a circle with your brush
similar to what I have done.

4.Now duplicate your base layer and go to Edit>Transform>Scale. Edit
your image similar to what i have done.

Name this layer Tail.
5.Now duplicate the Tail layer and name the Tail 2 and go to
Edit>Transform>Scale.Make the width smaller like i have done.

6.Now go to Filter>Distor>Shear

7.Now move the layer around so it looks good wiith the base.

8.Now duplicate your tail 2 layer and go to Edit>Transform>Flip
Horizantal and move the layer so it is semetric with the other.

9.Now go back to your tails layer.Go to Edit>Transform>Scale.This time
make it very thin.Call this layer tail 3.

10.Now go to Filter>Distort>Shear

11.Now duplicate and move your tail 3 layers around so they are
similar to what i have.

12.Now create a new layer and name this one sparkle.
13.Grab your brush agian.Size 9 and go to brushes up in the top right
corner.Use the settings below.

14.Now take brush and brush around like I have done.

15.Now while your still on your sparkle layer go to Filter>Blur>Motion
Blur.
Settings:
Angle=90*
Distanc=15

16.Now save your shooting star now
17.Now Hide your black background layer and go to Layer>Merge Visible
Before Merge Visible
After

18.Now rename your single layer to shooting star.
19.Duplicate your shooting star layer and go back to the later under
the layer copy.
20.Go to Filter>Blur>Motion Blur
settings:
angle=-90*
Distance=700
21.Merge the two layers and add some color or even some blending
options if you would like.
22.Show off your new shooting star

Heres a wallpaper i made with shooting stars.