im not sure how do describe this...
i mean you've certainly got basic shading down and the emphasis on the eye is quite beautiful. I'm just not sure i can sum it all up in one word. Anyway she's quite the cutey and the idea of wearing hair as a dress is pretty funny but in a good original way.
i've noticed some of your other pieces too but this one seemed to have caught my eye. i mean in the sense she's off looking away from the viewers and directly and the "o don't mind me" expression.
i feel that this should at the very least be a teen rating, even though she is...technically nude ¬_¬...
regardless this gets a 9
o and welcome to newgrounds, hope you enjoy yourself in the wonders of the community(and by wonders i mean the spam and trolling =P)
l8s