1. At first take a picture like:
Click to enlarge
2. Now click on Layer / Duplicate Layer:
3. Set the Blending Mode to:
4. Now click on Filter / Brush Strokes / Sprayed Strokes:
5. And use these options:
6. Then click on Filter / Brush Strokes / Angled Strokes and use these options:
7. Now click on Filter / Artistic Cutout:
8. And use these options:
9. Now press Ctrl + U and use these options:
10. Click the OK and you are done:
Click to enlarge
More Tutorials: 
