I have been thinking about painting this little scene for a while after coming across the reference photo of the mail box. I just had to find the right mouse, landscape and raccoon reference photo to complete the picture. Ended up using 4 reference photos in the end and I am rather please with the result.
Letter to Santa measures 3.5 x 2.5 inches and is painting on 300gsm smooth Archers watercolour paper.
Many thanks to Joseph Honings, Yvonne L Ham, Dave Webb and Orphie Barella for the reference photos.