Firstly, understand that an emitter follower configuration has no voltage gain so if you want an abrupt on/off transition you would have to provide a large change in base current and you will not get that with a potentiometer.
Secondly, understand that there is a PN junction between the base and emitter of the transistor so if you set the potentiometer to the 12V end of its travel, much of the load current will flow directly in to the base and possibly destroy it.
You need a circuit that compares the potentiometer output voltage with some threshold and changes the load current depending on whether that threshold is exceeded or not. You can do that using a comparator circuit and you can use the potentiometer, connected with its track between 12V and 0V to set the threshold voltage if you want with the photoresistor providing the other input to be compared.
Brian.