What is “abstract”? In artwork, it is the ability to remove what you expect, but instead create it using lines, shapes, colors, texture, and more to give people the illusion of what you are trying to show them. It can be anything. You may base your art on a random tree in the middle of a field, but choose to show that tree as something else entirely. You can simply imply that it is there, a piece of the landscape that is merely an illusion.
Another type of abstract art is the one that is not based on anything in particular. The artist simply wants you to appreciate the way that colors come together, mingle, and move.
In either case, the end result can be outstandingly simple or complex.