Not bad.
Don't pay attention what the commenter below me says. You can draw whatever you damn well want to draw.
I personally am not much a fan of the anime art style, but I can respect it when it's well done (and this is pretty well done.) Anyways, onto an actual review.
This is a cute little drawing, though the pose of the girl makes me feel kind of mixed towards that thought. Your anatomy is pretty good; I'm especially fond of how you did her feet, considering that feet can be a bit of a bitch to draw. You've got an excellent sense of detail going here, from the folds in the clothing to the hair to the general shading. Your lighting is pretty well done, but it also doesn't make a whole lot of sense. The body and the clothing keep a consistent light source (from the left), but her hair and eyes have highlights that indicate a light source from the right as well, which kind of conflicts. On the end of her hair, there's even a highlight that would indicate a light source on her lower back. While that issue isn't exactly a glaring problem, consistency is something you may want to pay more attention to in the future.
I'd also like to point out that certain elements of the background don't look so good. The shadow that's underneath her is somewhat strange looking- pay attention to real life shadows cast by people and objects and you'll probably notice that they're usually one solid shade of grey, with no textures. The bubbles that occupy the background are also kind of corny looking, though that's more a matter of personal preference than anything.
Overall, I'd say it's a very solid drawing. Good coloring, good lineart, mostly good lighting and shading. I hope the constructive criticisms I gave can help in some way.
