First I wet the paper slightly across the foreground and while it was drying I used French ultramarine blue and raw sienna for the foreground trees.

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.