We can start to clean up and refine the features of the Gnome. Make the beard a bit smaller, put some shape to the shoes, and deepen any areas that need it. Soften the edges of the arms by removng slices of wood from the edges. I don't round the arms or lags, because I want the Flat Plane look.
If the reference lines have not been carved off, you might want to do that too.
I can either paint the Gnome, finish it natural, or stain it.
For those that don't like the flat plane look, you can do some carving to round off the edges.
With some practice this little Gnome can be whittled in 15 to 30 minutes. And they sure make great little handouts or gifts. Heck! who doesn't like a Gnome?