I did this one over a period of about a month. I didn't have a lot of time, so I only worked on it when I could find the time. Fortunately, a little bit of work over a pretty long period too can yield some results.

I vectored the characters off a scan and that took the longest; a couple of weeks if I remember correctly. I kept thinking how perfect it would be for a beach scene, which is what I did. The original scan had both sides cut off, so redrew them in. (My first attempt at that)

The background I drew almost entirely from scratch. The first few versions lacked a lot of depth, and I changed it many times over just to get it to this point. Again, this is a first drawing the entire background, but I must say I'm quite happy by how it turned out. ^^

Of course, I know there were things that could probably be better (like where the water meets the beach), but I tried many many times to get it to look good, and this is as nice as I could get it. I probably need to work more on how to make beaches look much better.

Many thanks to everyone in SZ who gave me many constructive comments.

I hope you like it.

No. of hours : I didn't count, but assuming an hour a day for a month, 30 hours?
No. of layers : Around 90