I don't know what these birds are - water birds, perhaps sandpipers of some kind.
Again, working from the background forward, saving the best for last - the birds :)
I'm calling them
Three Piping Plovers
On 1/4 sheet (11" x 15") Fabriano 140# cold press watercolor paper.
The two to the right look like they are trying to walk by the other one without being seen :) They are saying, "Well, she's put on the holiday weight, hasn't she??" Sandpipers can be sooo catty!