Landscape in winter

Lightly sketch the main shapes: the trees, horizon line, and water's edge.

Establish the darkest values in the tree trunks and foreground details.

Add lighter washes to the sky and water, creating a subtle gradient.

Use a fine brush to add details to the tree branches and foreground grasses.

Layer washes to build up depth and create shadows.

Use dry brush technique to add texture to the tree bark.

Refine the details and add highlights to create a sense of light.

Add final touches to the reflections in the water.