Create the rough outline applying a find edge filter, filters>stylize>find edges.
There are many little specs as well of variations of gray in this photo. To eliminate that, we go to image>adjustments>levels. The closer the black and white sliders are too each other, the less shades of gray will exist. For each image, the setting will be variable, but getting most of it out should be simple.
Hide the outline layer and duplicate the background layer again, naming it color. Put it in the middle of the layers
Go to the filter>filter gallery. First apply a cutout filter, keeping in mind you want detail in the color. The amount used will be variable for each photo.
Add a new effect layer in the filter gallery and add a dry brush affect too. When satisfied with the coloring, hit okay.
# Make the outline layer visible again, and change its layer mode to darken.
# A tip for cleaning up, if you have speckle spots in the picture, paint white on the outline layer where they are at to eliminate them. You can also redo the coloring on the color layer with a paintbrush. When you are done, congratulations, you have a cartoon illustration.
