This seems to be made in the same style as the whale. I'm not sure if this was meant to be part of something. I think the biggest weakness here was that it wasn't anything new. You just can't create as much atmosphere on land as you can with the ocean. Not that I'm saying it can't be done well. It just isn't necessary here.
Of course, it's nice for you to pay admit to Nature's cutest creatures. He seems to have these three tufts of fur all over his body. I get a more abstract sense of shading. I like how his paw is like a heart. I think that was intentional.