Original photo is from Stock Xchange.
I painted it using PhotoShop CS & Impressionist filters.

I don't really have a tutorial for this one, but if you have PhotoShop and haven't tried the Impressionist plugin, you're missing out on some of the fun. Impressionist is actually obsolete, but a few people like Trimoon
http://www.trimoon.com/html/downloads.html
and Danny Raphael at http://www.retouchpro.com/forums/
have kept it alive. You can download the plugin for free from Trimoon's site and add a lot of
awesome presets at Retouch Pro. The preset I created for this painting is posted there to be downloaded if you go to the forum and do a search for "Impressionist Presets".