Attached Link: Sample

they may do that by smudging, cloning and blurring a poser render, and painting in the hair.
the latter is difficult IMVHO, but there were guys in various poser sites who were noted for doing that
with fotos from porno sites, e.g. zemanova's.  one of them posted a tutorial after I said he was
just doing photocopies.  smudge, clone and blur until it doesn't look like a foto anymore.  that's
how I learnt doing cartoons at first, but I quit because it was unethical, not to mention getting
C&Ds. :lol:

do you know where the tutorial is ?

it's gone.  I just checked.  user no longer a member here.

do a gallery search here for "zemanova".  there's another guy who's painting over fotos
of her.  he may tell ya how he does it.