This is beautiful! I love the style, shading and background! Very nice job on the shading, the style is very anthroish, and the background is beautiful! I like how you did the water and the rocks, very detailed. The clothes are very original too. The eyes are very detailed, nice touch! Maybe make the hands bigger, they look just a little bit weird. And the fir on her neck looks a bit creepy no offence... I HAVE NOTHING ELSE TO SAY BUT I NEED 15 MORE WORDS!!! UGH UGH UGH UGH 7 MORE UGH UGH UGH UGH DARN YOU DEVIANT ART!!!! Finally!
This an excellent piece of artwork and one of your best, but it's not perfect. The cartoonish rocks look kind of strange when compared to the beautiful shading on the character. Obviously, doing too much detail would draw attention away from the main feature, the character. But maybe if you were just to make lines less scribbly it would look nicer. the fact that the feet and tail change colour underwater is a nice touch, but the fact that the fur on the tail is unaffected by the water kind of misses the point of the water being realistic. The water look gorgeus, but maybe if there was a reflection it would look better? Just my thoughts.
(hey look, this is actually more than one hundred words!)