Polar Bear Santa would like to wish you all a very Merry Christmas (and so would I)!! If you decide to leave out some biscuits and milk for the big bear, please remember Mrs Claus has put him on a strict diet, so the vittles will have to be digestives (without chocolate) and skimmed milk only. Do not, under any circumstances, serve mince pies or sherry - you have permission to save those for yourself.
Here's the linework on watercolour paper just before I started to paint. See if you can spot any changes I made later on as I painted (there is extra holly).