Ursula!! Trying to cup a feel? I feel if she was in her older state I wouldn't be able to say the same thing and it still be funny... I would find it concerning... However right now I'm mostly concerned if she's old enough for me to say that and not have the police come to my house... Anyway nice work. I'm not a massive fan of the pose. Seems quite bland. However I love the lighting and shading, gives her skin a very rough look to it which is awesome. I also love her head. The shape is awesome and the eyes are places well enough that she doesn't look like a gray alien. Anyway back to the pose. I'm not sure of it (by the way I'm only gonna talk about the human aspects of her as I'm not too familiar with tentacles... Or at least not in this context) but I'm not a fan of it... I think you should use her pose to your advantage and give her a very dominant pose, chest out, and mix it with a sinister and evil pose, hand clenched in the light (I know you've kinda done that but it looks more like she's checking if it's raining rather than being all evil and shit). But yeh apart from the pose I like it, it utilities a very nice art style even if it's different from the work you usually post. But yeh... Nicely done, I would like to see more work in the style again.