While not ultra detailed, these trees let you quickly make a conifer forest without a lot of money or time. The synthetic steel wool comes naturally as a gray green color which gives a nice under brush/shadow type tint when the paint and foam is applied to the top. I was able to make around 50 trees in under 2 hours. Materials Round Toothpicks(250, Walmart) $1 #000 Fine Synthetic Steel Wool pads(Come in package of two pads, Home Depot) $3 Fine Green Turf Foam(Woodland Scenics Weeds) $3 Generic Flat Black, Green, Gray Primer in Stray Can(Walmart). $1 each = $3 Krylon Brown Boots Spray Can(Walmart) $3 Hair Spray $2 Total $15 Tools Foam Brick Large Blade and Fine Pointed Scissors Fine Toothed Saw Blade Prep Work Pull apart the steel wool into several thin layers, rake toothpicks with fine saw blade to make a rough bark effect(foreground trees), Poke toothpicks into piece of foam to paint. Paint Lightly mist paint both side of steel wool green, paint toothpicks a medium coat of the brown then light coats of flat black and gray primer. Repeat with very light coats of all colors until desired bark color achieved. Allow to dry thoroughly. Preassembly Cut wool into strips between 1/4 to 1/2 inch wide. Stack strips and cut squares and rectangles. Cut a few squares into four small triangles. Assembly Layer steel wool on toothpicks. Slightly pull apart thicker pieces. Poke, fold then poke again larger rectangles. Leave gaps for the toothpick to show through. Poke Triangles on top point of toothpick. Cut and round wool corners using scissors of different sizes. Finishing Spurt with hairspray, hold tree at 45 degree angle, and light dust on Turf Foam. After dry, lightly trim excess off until you get the look you want. Notes: Other ground foam colors can be used. I think the lighter greens give a sunny day look with light breaking through the branches. The key though is using a light dusting not heavy ones. The two Synthetic Wool pads yielded me about 100 N-Scale trees about 50 per pad, as I had plenty of the other materials left over another $3 spent on two more pads yielded another 100 trees. The wool can also be purchased by the roll for even more trees and a greater savings per foot. 1/8th inch dowels can be used for taller trees. Happy modeling.