The second stage for the bark.
To make the outside of the tree bark I glued long strips of kitchen paper dipped in a mixture of PVA with a small amount of water, squeezing out the excess glue then scrunch the paper into a long sausage shape and mould them onto the tree. I learnt how to do this watching Sharon Ojala on her You Tube channel "Where the Gnomes live". Where the Gnomes live She also has a very nice Face book site about the amazing B&B she made for the gnomes to live in.
After leaving it to dry thoroughly before you paint it, I used different shades of brown acrylic paint to get the right effect of the bark.