Assuming you want a tutorial on how to create a black and white animal on a brown tree trunk during the day:
First, you'll need to find a good reference photo. This can be tricky, since you want an animal that is naturally black and white, against a brown tree trunk. Try searching online, or going to a local zoo or nature reserve.
Once you have your reference photo, it's time to start painting. Begin by sketching out the basic shape of the animal onto your tree trunk. Then, start painting in the black and white details. Be sure to use a light touch, so that the paint doesn't get too thick and start to look unrealistic.
As you're painting, keep an eye on your reference photo to make sure you're getting the proportions and details right. Once you're happy with your painting, step back and take a look at it from a distance. This will help you to see if anything looks out of place or needs to be tweaked.
And that's it! With a bit of practice, you should be able to create realistic black and white animals on brown tree trunks during the day.