I was a little short of ideas and for this and when I went to start realised I was also out of burlap! Not a great start.... but I found some already used mini burlap panels so decided to work over them - here is what I ended up with.
I took some Kraft card and painted some swirling circles and fussy cut them to adhere to my burlap panels. I added black gesso around the edges of circles and the panels.
Addicted to Art