Okay, to start off with, this is an amazing piece of art work! The lighting is superb and the creature itself looks so realisticI could almost swear it was a photo.
So. shall we start on the bad and go onto the good?
First off, there is nothing actually bad in this piece, just some little things that take away from the beauty. The background could be slightly more detailed and not just differently colors green splats, but then again, that could take away from the main little critter.
Now there is the case of the water, the first impact of it looks just exquisite, but as you start to stare at it from a few seconds it starts to look a little 'flat'
And the last little thing was the eye at the back kinda bothers me, but then again, that could just be me. But I think it would look fine without that.
Now onto the good stuff!
I just love the way you drew the folds under the neck, it makes the creature so cute, and it looks really life like. (and squishy)
The way you drew the feet looks like the right tool for swimming and sticking on those leaves.
And wow, how do you draw such an amazing face, it just looks SO cute!
Plus, the specks of light really give such a soft, natural feel to the picture.
Lastly, I love the main expression of the creature and the almost sorrowful yet peaceful message is conveys.
You've done a really good job on this, I've never seen such an amazing piece of art work up to date like this one. The overall appearance and impact is breath taking. You've really out done yourself with it.
P.S. I still cannot believe this is not a photo. ^^: