This is not a retouched photo. It's not a 3D model, or an actor dressed as perhaps the United States' greatest ever President. This is a sculpture, done by veteran Hollywood effects man Kazuhiro Tsuji.
It was part of a display held earlier this year at the Copro Gallery in Santa Monica. Tsuji, who moved to the US in the '90s having begun his career in his native Japan, has done effects and creature make-up on movies like Men In Black, Total Recall, Transformers and Looper.
Portrait of Abraham Lincoln [Kazuhiro Tsuji, via David Giraud]