1. Get a nice artistic picture, I used this flower picture it has really nice soft colors and there isn't a real background.
2. Duplicate your layer (ctrl+J) Then add an palette knife to the top layer. To do this go to Filter > Artistic > Palette Knife and use these settings.
Stroke Size: 25
Stroke Detail: 3
Softness: 0
After that put the opacity of the top layer to 60% and merge the layers (ctrl+e).
3. Now we're going to add another filter. Go to Filter > Artistic > Dry Brush, Use this filter and use these settings.
Brush Size: 8
Brush Detail: 10
Texture: 1
4. At last we're going to give the flower a bit more detail. Filter > Sharpen > Sharpen, Press ctrl+f 2 times to repeat the sharpen. Now you've a nice abstract painting.
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