First of all, I use the ruler and the grip to easy me to draw. I draw the trunk and the branches using the pen tool. This is in a layer named 'trunk'.
Next, I draw the ground using the pen tool. As for the shallow hole around the trunk, I use the ellipse tool to draw it. This is in another layer named 'ground'.
Then I draw the leaves on the ground by using the pen tool too. This layer is named 'fallen leaves'.
Then, I started to fill the trunk and branches with brown colour. I use the toggles visibility to close other image except the trunk and the branches so that it is easier to put the colour. I have used the gradient to colour the trunk.
Then, I colour the leaves. I choose different density of green colour to show the position of the leaves. Some leaves is darker means that they behind other leaves. I have used the gradient to bring out this kind of effect too.
After that, I colour the leaves on the ground. I use dark green because this leaves is all old leaves already. I did not use gradient for these leaves.
Then, I colour the ground with different kind of brown colour. The hole I use darker brown for it.