This photo is an example of the Pen and Ink/Watercolor technique by Gregory Georges
on this site http://www.luminous-landscape.com/tutorials/new_page_9.shtml

This tutorial was written for Elements but can be worked in Photoshop. It would be considered beginning to intermediate as it is very easy to follow but requires basic knowledge of the program and using the layers palette. Where it says to use Enhance>remove color, in PS you can use Desaturate instead.

While working with this tutorial, you have to experiment to find the best settings for using smart blur by experimenting on your photo. If you have the book 50 Fast Digital Photo Techniques, the tutorial is in the book along with the image he used.