Bayhaqi 14572 — The severity of the prohibition of making images

Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) said that the Messenger of Allah (peace and blessings be upon him) said: "Whoever makes a picture will be punished and will be required to breathe a soul into it, but he will not be able to breathe a soul into it; whoever relates a false dream will be required to tie a knot between two grains of barley, but he will not be able to tie it; and whoever tries to listen to the conversation of people who dislike his hearing it will have molten lead poured into his ears on the Day of Resurrection."
(38) Chapter on the concession concerning images that are trodden upon or whose heads are cut off, and images of things without souls, such as trees and the like: "There is a concession for an image that is trodden upon, or whose head is cut off, or images of things without souls."