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thats a vector art image, you find an image youw ant to do it to and click on the feature that makes it to so many colours. then you select each colour with the magic wand and paint them in with a different colour giving you a vector image. if you need more help just ask. i have done them before myself.
right, you open your image in ps and then go to image > adjustments > posterize. you can then pick how many solid colours. you can then use the magic wand tool to select each colour section and replace each colour if you want them changing.