Glad ya like it, Nippon. Now that I know how to make breath rays, I have the feeling I'll be making a lot more of these!
Looking at the picture again, I realized something was missing - the energy on Godzilla's dorsal fins. So, I added it, plus a couple of lens flares.
And here, as an extra, here's my test picture, the one I did as I first followed Shin's tutorial.
Original picture
Finished picture