You might have seen this picture before (or one like it). I've been seeing them for about 6 or 7 months now, but it was only last week that I stumbled across the artist. This is the work of Isaac Salazar, a accountant living in the southwestern US. You can find more pictures on his Flickr page, and you buy the one piece he has available on Etsy. He does take custom orders, but there's currently a waiting list.
I have a couple more pictures after the break.