1) 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
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.