I started by mixing a variety of greens using French ultramarine blue, Antwerp blue, new gamboge, raw sienna and burnt sienna.
Beginning with the centre pine tree I applied a medium green for the first layer of needles and worked from the top of the tree to the branches at the bottom.
I repeated this process on the pine trees on either side of the first pine tree.

With a dark of French ultramarine blue and burnt sienna, I put in the tree trunks and branches to the pine trees and added a couple of dead pine trees.
Grasses were added around the base of the tree trunks with raw sienna and lastly, with one of the greens reflections were put into the water below the island.
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.