This photoshop is a little more advanced and take a lot of time (takes me roughly 2-3 hours to crank one out) and pressision. If at first it doesn't look good, then keep practicing, the details take much time to master, anyway:
step 1: Begin with a large picture (the bigger the better, makes it easier to do) and open it in photoshop (i'm using 7.0, it will work with the others)
step 2: create a new layer and fill it in with white
step 3: duplicate the background and put it on top of the white layer
step 4: set the opacity of the "duplicate background" to 35%
step 5: create a new layer, choose the paint brush tool, and set the size of the brush to 3px
step 6: outline the entire body (only the outline) and wheels
step 7: create another new layer, now set the size of the brush to 2px
step 8: in the new layer outline major details such as windows and mirrors and lights
step 9: now create one last layer and set the size of the brush to 1px
step 10: the funnest part, out line every little detail in this layer. Things like emblems,
all the body lines, light details, everything (don't forget the wheels and any part of the undercarrige sticking out)
step 11: hide the "duplicate background, and when you think it looks good you can delete the "duplicate background layer. Now show everything but the background and merge the visible layers.
step 12: using the paint bucket tool, fill in the tires, any "holes" (like the spaces between the wheels) and any of the undercarrige
now you can save it and enjoy
if done correctly you will go from this....
.... to this