What comic?
I don't know what comic this is about, but it certainly looks really good. It's great because this woman looks like she has such a cartoonish face with a more realistic body. You don't try to be overly sexual with this by having her nipples be erect or anything. I often wonder how they manage to be that erect in the first place. I like how it looks like there are dozens of eyes looking at her. At least I think that's what it's supposed to be.
The body proportions are done wonderfully in this too. The hands are very well defined through the gloves. I imagine this character is supposed to be a pirate simply because she is carrying a sword that looks like it would belong to pirates. I hope to see more great works like this. It could have used a background, but it doesn't need one.