Simply because it amuses me, I thought I should 
post this one. This little cel here is five 
layers. Certainly not the most layers I've seen, 
but for such a tiny cel.. o.o There is a layer 
for each person, and then a layer for each of the 
friend's mouths. The BG was just a black piece of 
paper that I scanned behind it, but there was so 
much dust on my scanner it looked terrible so I 
blurred it. I'll prolly rescan with the black 
paper only going partway up so they don't feel 
like they're floating in space...

Ja!

-Misha-chan