Where do the free floating elements fall?
For this scene there is one more consideration, that’s what do I do with the sea gulls. The sea gulls seem to float in air without a visual point for their location I have two sea gulls near the sail boat that are larger than the third sea gull over the harbor town. I have decided to group the large gulls with the sail boat and push the small gull into the next ocean level. I could have easily decided to attach the larger sea gulls to the lighthouse level and the small one to the boat.
If I am working on 2” stock I would allow one half the thickness to remain un-carved leaving 1” of the surface for the scene. I, personally, would divide that 1” into 1/8” slices. Then I would allow an extra 1/8” in the lighthouse level and in the sail boat level giving me a touch more wood for the most important elements.
So my levels would read:
1/8” foreground with the grass and snow fence
¼” foreground with the lighthouse
¼” middle ground with the sail boat
1/8” middle ground ocean behind the sail boat
1/8’ background harbor scene area