Musnad Ahmad 27:1866

Hafs ibn Ghiyath narrated to us, Layth narrated to us, he said: I entered upon Salim ibn Abdullah while he was reclining on a pillow that had images of birds and wild animals on it. I said: "Is this not disliked?" He said: "No, what is disliked is what is set up as an installation." My father, Abdullah ibn Umar, narrated to me from the Messenger of Allah, peace and blessings of Allah be upon him, that he said: "Whoever makes an image will be punished—" and Hafs said once: "—he will be tasked to blow the soul into it, and he will not be a blower."