Manipulating graphics in any way, recoloring them, resizing them, adding a parrot or removing a penguin makes no difference.

The creator of a copyrighted work is entitled to control all derivative works spun from the original. This is true with graphics and with written works. It's why the estate of Margaret Mitchell had to give permission for the book Scarlett, for example.

Now what you CAN do is look at a graphic, and draw your OWN version. This works better with maps and other factually oriented works. It also works better if you do your OWN picture of Mount Everest than copying somebody else's version.

Now in the real world there is a difference between "how the law is written" and "how the law is enforced" and "how the law is applied." Possibly only a lawyer sees that distinction. But the bottom line is this: You can't put Mickey Mouse on a scanner, resize him, and claim the work is your own. Nor can you take his ears and put them on a duck and call it yours. Both are derivative works which are unlawful unless they have been authorized by the copyright holder.