Using a mix of French ultramarine blue and burnt sienna I painted the foreground tree trunks and branches.
With cobalt blue and raw sienna I painted in some distant pine trees at the edge of the field.

For the leaves on the foreground trees I used French ultramarine blue and new gamboge.
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 140lb. Arches 100% rag, acid free watercolour paper. It is priced at $20.00 and sold unframed.