Credits:
HAJIME SAITOU
UMBRELLA-SAN and TREE-SAN
SPARKLE BRUSH
CLOUD BRUSH

Like usual, I cleaned the scan, and the 'borrow' the umbrella and the tree, then combined them. Snow theme seems to fit the whole image, so I started making the dim blue sky and the snow flakes (in other file), I used GIMP sparkle brush for the snowflakes and a Cloud brush for the mist underneath the image.
If you look closely, you know what else I did in this wallpaper..XD

Best view at 1920X1200px!

This one is dedicated to Naruto Uzamaki12, thank you for the ABW and for the subs!! XD