Abstraction can mean writing rules (or procedures) that can be applied to a wider set of circumstances.
You could write a recipe for Margherita pizza which requires: tomatoes, mozzarella cheese, white flour, water, basil, sugar, salt, extra virgin olive oil, and yeast.
Or you could make a recipe for pizza, which requires dough and a topping. This is an abstract recipe.
You could then choose to make the dough out of white flour, water, sugar, salt, extra virgin olive oil, and yeast.
You could also choose to make the topping out of tomatoes, mozzarella cheese, basil, and extra virgin olive oil.
But you could also choose to use other toppings (for example, pepperoni and chili), and other types of dough (such as wholemeal flour, or cornmeal).