Question 98: Is Tasweer (painting, drawing, sculpture, and photography) of beings with a soul considered an act of major Kufr (disbelief that takes the Muslim out of Islaam) or minor Kufr (Lit. Minor disbelief; any act that Sharee`ah has called Kufr, but does not take the Muslim out of Islaam) or a sin?
Answer: Tasweer of beings with a soul is not an act of major Kufr. It is, however, one of the major sins due to the severe warning and curse pronounced against Musawwirs (those who make pictures and statues, or photographs of beings with a soul). It can also lead to major Shirk (associating others with Allaah in His Divinity or worship that takes the Muslim out of Islaam)... read more here.