Step #1
Start the work by drawing several vertical lines as shown.
Step #2
Draw ling vertical lines as shown.
Step #3
Make irregular lines for the surface of the trees as shown.
Step #4
Draw horizontal lines as shown.
Step #5
Make lines over the lower part of the trees as shown.
Step #6
Make spiral shapes and horizontal tiny lines over the stem of the tree as shown.
Step #7
Finally, make necessary improvements to finish.