Mishkat al-Masabih 4498
Ibn ‘Abbas told that he heard God’s messenger say, “Everyone who makes representations of things will go to hell, and for every representation he has made there will be produced a soul which will punish him in jahannam.” Ibn ‘Abbas said :
If you must do it, make pictures of trees and of things which do not possess a soul. 
(Bukhari and Muslim.)
وَعَنِ ابْنِ عَبَّاسٍ قَالَ: سَمِعْتُ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسلم يَقُول: «كُلُّ مُصَوِّرٍ فِي النَّارِ يُجْعَلُ لَهُ بِكُلِّ صُورَةٍ صَوَّرَهَا نَفْسًا فَيُعَذِّبُهُ فِي جَهَنَّمَ» . قَالَ ابْن عَبَّاس: فَإِن كنت لابد فَاعِلًا فَاصْنَعِ الشَّجَرَ وَمَا لَا رُوحَ فِيهِ