Step 1 Open your photo and go to filter>artistic>cutout with the settings 6/1/3. If your photograph is especially detailed or blurry you may want to adjust these settings some.
Step 2 Go to images>adjustments>desaturate to remove the color information.
Step 3 Head for images>adjustments>gradient map and use an orange to yellowish gradient.
Step 4 Crop the image down to the portion you want.
Step 5 Use the pen tool (or your favorite method) to remove the background so that only the person is remaining.
Step 6 Add a layer under the image and fill it with black.