AH HA! I FIGURED IT OUT!
See, you have the original piece of art:
You flip it upside-down (or actually, right-side up):
Crop and resize a bit:
Then "fix" the background:
And finally, the last step is removing the shadow (the artist thought they would be tricky by making it blue rather than black, but I saw right through it. It's really quite obvious). You replace the blue shadow with the actual object, and you have:
So see, it does make sense. The artist, Helen Frankenthaler, is simply a Star Wars fan, and by "abstracting" her favorite character, she created a painting worth millions.