First up I created the BG...I made a distant element in photoshop by using airbrush...the trees are Cels
Second I overlayed a cel that would be used in the foreground...
Then in Painter & photoshop I created new brushes (grass element) and uses watercolour for the pathway...After some time the BG is complete.
Once the Bg is done I now add the Character cels... All left to do now is airbrush & degrade the cels smoothing it into the BG as best as possible in photoshop....And Hey presto!