The large painted metal sheets are made in a unique process developed by the artists in which ashes of thoroughbred racehorses are used to make a bespoke powder coating formula. The powder particles are specified to be the thickness of horsehair and the colour is mixed to match a roan—a rare colour pattern for horse coats. The powder is then applied unevenly by hand to aluminium and steel sheets in a powder coating factory, proposing a breed of horse painting which is material rather than figurative. The Champagne Roan formula contains powdered pearls.