Put a cup of water in the bowl. Squirt a small amount (around 1 tsp) of Bark Brown into the bowl and mix the paint with the water. Use the foam brush and the watered paint to stain the wood. Allow the mixture to sit on the wood surface for a minute or two. Wipe the surface with the rag. Allow the wood to dry.
Use the inside circle of the embroidery hoop only. Place it in the center of the square. Use the embroidery floss to tie the hoop to each corner making sure to keep the hoop in the center.
Thread the needle with equal lengths of purple and blue Pearl Cotton thread. Starting at one corner come up through the hole from the back making sure to leave about 1" of a tail. Tape tail to the back.
Take the needle over the top of the hoop into the center then under the hoop and back into the same hole you started. Make sure when you pull the threads tight they are untwisted and laying flat. Continue this same pattern until the thread in the needle is short. Tape on the back.
Repeat the above threading until all the holes are full and the hoop is covered.
Glue the felt to the back and trim away any excess.