New Document

Open Photoshop, press D to reset the palette colors.br>

Imoprt a Image

Ok start out with a image, any image can be used. I used the one below:

Adjustments

Apply Image>Adjustmensts>Threshold and set the marker to the right a bit so it looks similar to:

Apply Filter - Gaussian Blur

Now we want to smoothen things out, go to Filter>Blur>Gaussian Blur and set the blur to 1.0.

Apply Filter - Unsharp Mask

We need to bring back the edges just a bit so apply Filter>Sharpen>Unsharp Mask and use these settings:

Add Color

Apply some color, I used a soft blue tone. Press CNTRL+U.