Step One) Open your image.
Step Two) Go over to your layer, Right Click > Concert to smart object.
Step Three) Click on Filter > Blur > Surface Blur. Make your setting’s match mine:

Step Four) Push okay, then go to Filter > Artistic > Cutout. Make your setting’s match mine:

Step Five) Push okay. Then underneath your layer, double click on the little icon next to ‘Cutout’.

Step Six) A screen will come up, set your mode to ‘Soft Light’.
Step Seven) Go to Filter > Blur > Surface Blur. Make your setting’s match mine:

Step Eight) Click on the little icon next to ‘Surface Blur’.

Step Nine) A screen will come up, make the mode ‘Soft Light’. Push okay.
Step Ten) Your done!