With scratchboards, you use a whiteboard that’s covered with black ink and a scratch tool or knife to etch into it. It’s creating an image in reverse by removing the dark to reveal the light background. Boards usually have a thin layer of fine, white clay covered with a black layer of India ink.
While black paint is used, keep in mind that you can use any color acrylic for the top layer to further customize the look of your scratch art.