This project was my very first commission and it evolved to my best mlp laser engraving from 2019.:D
 
I took this picture to showcase better the difference between both layers.
 
About the commission  
I was asked by zwiebelbr0t to make a laser engraving about Jasmine Leaf (The tea shopkeeper from the episode Discordant Harmony (s7e12).) He used it for the /mlp/ Secret Santa 2019. Jasmine Leaf was apparently one of the favorite ponies of the final owner.  
I decided on the picture Afternoon Tea since it was a great looking picture and it had huge potential for an engraving. Sadly we got not permission from the original creator since he/she is inactive. :(
 

 
About the engraving  
It turned out that the original picture from YorozPony nearly perfect to convert to a black and white dithering pattern. The only change which I did in the preproduction was to increase manually the contrast of both cutmarks.
 

 
Some facts of the engraving  
-the whole project took 5 hours  
-the dimensions are 320 x 250 mm (12,6 x 10 in)  
-the depth of both levels are 4 mm  
-the wood type is poplar
 

 
Some further photos from the project  
Afternoon Tea - Dithering The engraving pattern which was sent to the laser.  
Afternoon Tea - Vector The cutting line for the upper layer.  
Afternoon Tea - Simulation I did this just for fun ^_  
Afternoon Tea - Lower Layer Gets Engraved The laser cutter is at work  
Afternoon Tea - Lower Layer Engraving The final of the lower layer  
Afternoon Tea - Upper Layer Engraving The final stated of the upper layer  
Afternoon Tea - Layers Side To Side Great to compare both Layers  
Afternoon Tea - Angeled View Great to see the height difference of the final project
 
The Main picture  
Afternoon Tea - Engraving
 
Sources  
Afternoon Tea by YorozPony (the original picture)  
The commissioner zwiebelbr0t  
The reaction of the final owner ^-