This piece is from Walker-Ballantyne-Hill, an illustrator out of Canada with a great style. I like how you can see the wood grain through some of the paint, although I do wish the grain was more extravagant. I think a more intricate grain could add that final punch. She uses a wide variety of tools on each of her works: gauche, ball point pens, tempera and markers. With her style of drawing she is sure to fit right in with the likes of Joshua Taylor and maybe even Zoso.
You can see more of her work here: Walker Ballantyne Homepage