1. First, open the image that you will transform in to a painting.
2. Now navigate the menu to 'Image -> Adjustment -> Shadow/Highlight' and set the 'Shadows' amount to 100 and the 'Highlights' amount to 0 and then click OK button to set the options.
3. Then, select 'Filter -> Stylize -> Find Edges' on the main menu. Don't worry about the image's look you will be able to change it later.
4. Now go to 'Edit -> Fade Find Edges' and set the mode and the opacity. In this tutorial I use 'Luminosity' mode and 33% of 'Opacity'. The image below shows the result of this step.
5. The final touch to the image, go to 'Filter -> Texture -> Texturizer' and put the values you like. In this tutorial I will use 'Canvas' texture, 50% of 'Scale' and 'Top Right Light'. Next image shows the result.
6. Finally, you are ready to put the result image into a frame to make it more realistic. The image below is what I have done with the frame.
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