
Here I shall introduce the art of えあう / Eau, an artist who has produced a number of these interesting illustrations, which as you can see use photos as a base. Whilst doing this and not disclosing it seems to be a recipe at times for derision or even scandal, doing it quite deliberately seems to be well received, and looking at these images, who could disagree.
Below you can see more of his art, and some of the source photos.
Unfortunately, identifying and assembling all the photos used as a basis for this art is not really feasible, but I can easily provide a few.
This apparently is a photoshop of seiyuu Aya Hirano (Haruhi), now being re-renderd into Haruhi herself:


A fine looking idol:


I know I’ve seen these two somewhere…




















Another modest artist, Eau claims not to be able to draw properly, so he mostly concentrates on learning though these transformations.
Eau publishes his works on Pixiv, and you can see his profile page here. He also has a homepage, though there is little on it at present. You can also see more on Sankaku Channel.

This is hot gallery. How can he say that he is not good? The transformations are, the least to say, well done. His art is more towards actual portrayal of people, which is interesting and nice, and not an easy thing to do either.
I’m sure he’s being modest, but if you look at his earlier works (on Pixiv or the Channel), then there is some definite improvement evident over his posting career.
omg that guy(its a guy right???) is just great, would like to see some of the originals tho, the work seems to be even better when compared to its model and well… for some pics (like this http://www.sankakucomplex.com/wp-content/gallery/cache/8332__448x_808288.jpg) i would just want to see how she looks in rl xD
geez. he could give some individuality to the faces… they all look the same. imo that is what makes his transactions no good…he has this “set face” image and its just not attractive.