My highschool art teacher told the class that you have to change at least seven things in a picture to make it your own.  I don't know if that's legally right but it's at least quite good enough to show a young child the difference between plagiarizing and drawing inspiration from something.  Think of that mcdonalds commercial "oh I wish I was alreDy there, instead of here, playing this song.  Oh I would have a big chocolate shake, a cheeseburger, and also, whoops, and also fries.  And not share any, with my dumb brother. Da-da-da-da-da-da-da-dut".  Duh duh, duh duh, duh.  Of mcDonalds."