This is a business piece I just finished today. Penciled, scanned and colored in Photoshop. There are words on the final piece but since it is specific to a client, I thought best not to share. This one went pretty smooth from start to finish. The only things that were changed from the initial concept was the addition of the flip chart in the lower right hand corner and the penguin in the water front and center. The idea for this comes from a book titled "Our Iceberg is Melting: Changing and Succeeding Under Any Conditions" by John Kotter. The final file for this piece is quite large: 40 inches wide at 300 dpi.