Around 1700, Van de Velde the Younger made a number of instructional drawings dealing with the subject of perspective. These were possibly for his own reference or perhaps intended to help his studio assistants. Their purpose was to illustrate his method of drawing ships so that they appear in the correct relative sizes when shown at different distances.

In this drawing the horizon line has been ruled in and marked at five points with vertical lines each numbered 20. The drawing is inscribed '…orisont ofte mede ogh puijnt waer uijt ick meet aen volgende sal ick neme op / 10 voet en 5, nemt u af stant vande / basses, om ruijmte te hebbe als genomert / bij dit 10. g'. (?The horizon or vanishing point from which I measure. In the following, I shall take examples at 10 feet and five feet, take the distance from the base line to have room enough, as numbered here …). The drawing is inscribed at the bottom right 'het op sien / ofte in sien bij d hoeg / orisont notert' (?Note the looking up or the looking down with a high horizon).

As in PAF7024 the horizon line has been ruled and the vessels and the figures in the boats have been so drawn that the horizon line passes through them or above them at a height of about twenty feet from the surface of the water, wherever they are placed in the drawing. In the left foreground there is a port bow view of a small Dutch bezan yacht at anchor with a similar yacht further away astern of her. In the right foreground is a pier with two men on it and beyond the fore part of a ship without any masts. In the background there are two ships at anchor seen port broadside. The drawing is unsigned.