let's start

i draw lines with a normal hard brush and then color it in other layers ,
i add colors on separated layers and the main layer in the drawing at the top , and added background in the last steps of my work

coloring the dog

i color all the body with light brown color and add other colors on other layers

and i start with his head and body

add more colors of brown

i add more colors , different variety of brown color on separated layers
and also black color
here i add the blue color for the sky

thanks for watching , wish you a wonderful day ! ! :)