I appreciate art.
But I just do not like this as much as I though I would when I saw the thumbnail.
You draw faces wonderfully but the body of this woman is not proportional and I think it throws the whole thing off.. And her tail and butt just seem not right.
I must say the water is beautiful, and the sky, although clouds are not that hard to draw.
Good job, if you practice more I think you will be great. =D