You need:
- white drawing sheet A3 size
- liquid water color paint
- brush
- construction paper in several colors
- scissors and glue
- black fine marker
Fold the sheet in two. Paint the upper half blue, the lower half green. Leave the edges white.
Cut several shapes from construction paper: ovals, 'clouds', circles.
Use a fineliner to draw the trunk and fill the shapes with a variety of patterns.
Paste the shapes on the painted sheet and be sure the shapes overlap each other to suggest depth.
Source: The lost sock.