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Pony base Tutorial: on MS Paint — Description
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And I have something to say about the 7th step: choose the color you want to erase with LEFT click, then you erase it (or recolor it in white) with RIGHT click.

This is a tutorial for all the people out there asking how I make my bases.
It's very simple, guys, really.
You just have to get used to it!

PS: the rubber tool is simply the ERASER. Okay?