Get a nice artistic picture, I used this flower pictere 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
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.