Reference: Fataawa al-Lajnah ad-Daa.imah lil-Buhooth al-‘Ilmiyyah wal-Iftaa., – Volume 1, Page 676, Question 3 of Fatwa No.6541
Question: Is making pictures of [all] that which has a soul [from amongst the humans and animals] [considered] major kufr (disbelief) or minor kufr or is it [just] a sin?
Response: It is not [considered] major kufr, however it is considered from the major sins; for that which it contains of serious warning and the cursing of the one who makes the picture[s]. Along with this, he is [considered] an accomplice to major shirk.
And with Allaah lies all success and may Allaah send prayers and salutations upon our Prophet (sal-Allaahu ‘alayhi wa sallam) and his family and his companions.