sure ill help:
There are three different ways of making a smoke ring with the mouth. Although all require the formation of an 'O' with the mouth, they differ in the way the smoke is physically expelled. The first technique is to let smoke into the mouth, then gently flick the tongue to expel a short burst of smoke. The second is to let smoke into the mouth, then while pushing the jaw out, slowly open and close the jaw to push smoke out. The third is to form the 'O' with the lips, then gently say just the very first millisecond of 'Oh'. The third technique differs from the previous two in that one does not need to fill up the mouth with smoke beforehand because the smoke is actually being expelled from the lungs, not the mouth. It should be noted that most smokers blow rings using some combination of these three techniques.
from wikipedia.