I brushed the sky into the background using cobalt blue and added a touch of French ultramarine blue and painted i n the water.
Next I mixed French ultramarine blue, raw sienna and added a touch of burnt sienna to darken the green and painted the needles into the main tree.

I lightly drew in the trunks of the other trees.
Still using the same colour for the needles I painted in the trunks first and then added the needles to the other trees and again added touches of burnt sienna.
I put the reflections from the trees into the water.
To complete the painting I painted in the rocks with French ultramarine, burnt sienna and raw sienna.
If you would like more information about ACEO please go to my post on 11 March 2010.
The ACEO shown here is an original watercolour painting using Artist quality Winsor & Newton paint on 300lb. Arches 100% rag, acid free watercolour paper. It is priced at $20.00 and sold unframed.