BENEFIT 273: Creating images of animate beings (except when absolutely necessary) is considered Minor Kufr, except in three specific instances where it becomes

1⃣. Creating images with the purpose of worshipping them oneself or for others to worship. 2⃣. Deeming it permissible while being aware that it is prohibited, as declaring a forbidden act permissible (istiḥlāl) is itself considered an act of disbelief. 3⃣. Making images with the intention of rivalling Allāh, Glorified and Exalted be He, as when one regards their creation as equal to or superior to that of Allah’s creation. And Allāh knows best. Refer to: «إعلان النكير على المفتونين بالتصوير» (ص80) للعلامة التويجري