First, as a remark, removing four qubits and four linearly independant stabilizers means that the unrotated and the rotated surface codes encode the same number of logical qubits: 1. The removed qubits and stabilizers are carefully chosen so that:
the induced stabilizers (i.e. stabilizers kept by the procedure, with their support updated to exclude any removed qubit) still commute with each other. This is mandatory if you want your old set of stabilizers to still form a stabilizer code.
the distance of the rotated code is the same as the unrotated one. This means their error correction capabilities are the same, hence the rotated code offers a net gain compared to the unrotated one (it requires fewer qubits).
There aren't a lot of ways to achieve this.
You more or less have to remove the data qubits from the boundaries of your code. If you try to remove one data qubit from the bulk of the code instead, the induced stabilizers won't commute anymore, and there are too many of them to remove them all.
For example, try to remove $De$, then $Xb$ and $Xc$ will both anticommute with $Zb$ and $Zc$. Removing one qubit from the bulk forces you to remove two stabilizers, but this cannot keep going as you have to remove the same amount of qubits and stabilizers.
You will most likely want to preserve the 90° symmetry of the code. I have no strong argument for it but if you try to remove one line of data qubits from the unrotated surface code, you will hinder its ability to correct one type of logical errors compared to the other. Enforcing this symmetry forces you to remove $4k$ qubits. Incidentally, the rotated code always has $(d-1)^2$ less qubits than the unrotated one, which is always a multiple of 4 if $d$ is odd. I am not sure what the rotated even -istance surface code looks like.
Removing a data qubit from a boundary still has consequences on the commutativity of the neighboring induced stabilizers: a pair of them will anticommute. Hence, you need to remove one of these two. These forces you to either remove the top yellow circled $Z$ or the $Xa$ stabilizer, once you chose to remove the data qubit in the top corner.
The $d=3$ case isn't large enough to show it, but I think in larger odd cases, you will have to alternate removing and keeping data qubits along the boundaries, otherwise you won't get a checkboard like pattern for your stabilizers, which is also a problem for commutativity.
As discussed above, not removing one pair of data qubit/adjacent stabilizer, might slightly skew your correcting performances towards correcting $X$ or $Z$ errors but it will not have an impact on the distance of the code. You will still get an encoded state from a stabilizer code that is somewhere in between the unrotated and the rotated surface code.
Whether you have the exact same encoded state might depend on your procedure. If you start with one encoded state of the unrotated code and remove one less pair of data qubit/stabilizer (i.e. physically mesuring one less qubit), your encoded state in the end will be the same in the (semi)rotated code you get.
If you start with an encoded state in the rotated code and add some pairs of data qubits/stabilizers, you will have to perform a round of stabilizer measurements with the newly grown stabilizers ($Xd / Xa / Za$ or $Zd$ in your example) as well as the newly introducted stabilizers, to ensure your stabilizer checks are satisfied. A correction round might be required here. If everything worked out with no unrecoverable error, you will also get the same encoded state (this is a form of lattice surgery).