I try to understand this with my common sense and of course hadith and Quran al Karim.
When I talk about taking a picture of a living being, we're clearly not creating it, but kind of freeze the moment from a point of view. So if my mother takes a picture of my kids, it is just for watching them in times she misses them. She's not creating them. Also, you can't watch it if you don't have suited tool that displays it.
If I want to draw a human, than there is a kind of trying to be a creator. That is disrespectful to our creator Allah (swt) and therefor a severe punishment will await me (a3udu bilah). Because I draw from my own imagination, thinking I can draw a human body.
Isn't the reason why images and statues are forbidden is because in ancient times people worshiped images and statues? Distracting them from Allah (swt)? Isn't that the main reason why Allah (swt) has forbidden them.
The reason I ask this is because some people say that taking a picture is forbidden. Some scholars also forbid taking pictures, with all respect for their knowledge, but I have issues with that fatwa as my common sense has difficulty to accept it.