This technique is called Triple Time and the card features Stampin' Up!'s Lovely as A Tree stamp set.  The stamping is done on a single card mat and then the mat is cut into sections and mounted on a similarly cut bottom mat. I have stamped the trees in Tranquil Tide ink. This is an A2 size card.

Material List:

-Stamp Sets:  Lovely As a Tree

-Dies: Spellbinders A-2 Matting Basics A & B Sets*
-Inks:  Tranquil Tide, Crumb Cake, Soft Sky
-Cardstock: Whisper White, Crumb Cake
-Embellishments: None
-Extra Tools:  Sponge Daubers
Basics: Scissors, Paper Trimmer, Dimensionals, Tombow Glue, Big Shot, Adhesive Tape Runner

* This card can be made without using the Spellbinders Matting Dies - but for me its a much easier process.
  
-Card Base:  A2 Card (Folded Size 5-1/2" x 4-1/4")
-Crumb Cake Bottom Base Mat:  (5-1/4" x 4")
-Whisper White Top Mat:  (5" x 3-3/4")

Directions:

--Cut the top and bottom mats to size per list.
--Stamp the Whisper White top mat with the tall pine tree in Tranquil Tide ink - use 1st and 2nd generation stamping to get some contrast.
--Use sponge dauber with Crumb Cake ink to shade the bottom third of the card background.
--Use sponge dauber with Soft Sky ink to shade the top two-thirds of the card background.
--Cut the top mat into 3 sections as shown.
--Cut the Crumb Cake bottom mat into 3 sections (each 1/4" larger then the sections from the top mat) as shown.
---Glue each section together - each piece cut from the top mat onto the corresponding larger piece cut from the bottom mat.
--Glue the sections on top of each other.  xxx using Tombow glue.
--Attach the triple mat to the card base using tape runner.

I have chosen not to add a sentiment to this card yet - will do so at a later date prior to mailing.