Skeleton letters, corresponding in shape and position, etc., with the carved or gilded letters of the sign, are written in gold (burnished) on a piece of glass that has been cut to the exact size of the sign. The glass is then grained with water-colour, vandyke brown and drop black ground in beer, or oak or marble may be used. When this is dry, the background, composed of Venetian red ground in varnish, may be added with a pencil, leaving the skeleton letters uncovered. When the ground is dry, wash off the graining colour from the letters, place the skeleton on the sign, and the carved or gilded letters of the sign will show through the skeleton letters.