Now that's the helping hand anyone would love to have!
Out of all the characters the Internet has brought us, Zone-Tan, from ZTV News and the official mascot of ZONE-SAMA, is one of my favorite. Not only her design is attractive and iconic, but her fun-loving, teasing personality won me over. Add to that the wonderful voice acting of the talented Caxx, and you have a memorable, loveable character. In all honesty, it surely is nice to see that Zone-Tan is still on the minds of artists, and proof of that is this sexy illustration featuring ZONE-SAMA'S Tentacle Queen.
My favorite aspect of this entry is the color palette: apart from the defining purple/black/blue features the character of Zone-Tan has, I really like the handling of white and grey. I think that the background, though minimalistic, makes the picture more apealling for the viewer, particularly because Zone-Tan herself is the image's focus, as it should be. Another detail I like is the shading: we can see how Zone-Tan's hair is of a different tone and shade in contrast to her sweater, while we can also appreciate how her eyes have a different type of blue, in contrast to the skeleton she has on her clothes. Likewise, I also like how you handled the lights and the shadows when it comes to the skin, and Zone-Tan's leggings and boots. It complements nicely to the background, considering that the lower half of it is white, while the upper-half is greyish/black.
Another detail I'm in love with is the only piece of dialogue this piece of art has: Zone-Tan's "Need a hand?". In just three words, you have perfectly captured Zone-Tan's personality; flirty, playful and sexy. I also think that, given her commentary on the ending of each ZTV News (we all know which one), her line is also funny and endearing. Sometimes, it makes sense that she has to take charge.
Last but not least, I think that Zone-Tan's facial expression is wonderful. I like how you designed her eyes as half-closed; while also looking straight at the viewer, her left hand resting on her cheek, while her right hand does all the work. Likewise, her small grin gives the picture an aura of naughtiness. All in all, those small details make this illustration more fun to contemplate and watch.
Ultimately, this is one amazing tribute to Zone-Tan, ZTV News and ZONE-SAMA. Congratulations N0N, you made an excellent piece of art. Zone-Tan would be proud, I think.