Sa'id bin Abi al-Hasan said that a man came to Sayyiduna Abdullah bin Abbas (may Allah be pleased with him) and said: "Making pictures is my trade; I earn my living from it." Ibn Abbas (may Allah be pleased with him) said: "Come close to me, for I heard the Messenger of Allah (peace and blessings be upon him) say: 'Whoever makes a picture in this world will be charged on the Day of Resurrection with breathing a soul into it, and he will not be able to breathe it in.'" When the man argued at length, he said: "Woe to you! If you must make them, then make pictures of trees, which have no soul."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الصداق / 14579