Using a mix of French ultramarine blue and raw sienna I indicated some tall pine trees into the background.

Next I added burnt sienna to the green and put in the dead branches and some of the branches
Lastly, I added some grasses at the base of the tree using raw sienna and cadmium yellow.
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. Lanaquarelle 100% cotton, acid free watercolour paper. It is at $20.00 and sold unframed.
Thank you for coming to look at my artwork and I hope you will return often.