Hairstyle is flawless. Also, I like the decision to go without feet, keeps it a bit minimalist and evokes that this is a 'dream girl'.
The shins both point inwards... it look like a pigeon-toed stance, but the left knee isn't bent; so somehow it seems awkward. Also, you have that sexy-V crotch thing going, but the angle of her right thigh makes it look misaligned; it looks properly aligned on the other leg, though.
The torso's great with the single exception of her collar bones; they seem a bit too long and defined.Thing is, the collar bones as you have them are a head-on view, while her left arm's shading suggests that she's slightly in profile. I think if you'd just had one jutting in from her right shoulder, you'd have that slight profile you were going for.
I really like the facial expression with the wink; great job making that look natural. Winks are often tough to pull off.
Beautiful work. Sexy girl. You know, all that good stuff.
If she's were real...
Nice art its good with no landing strip besides id tap that anyway quick question um not sure how to word this witout sounding weird um are you um you know um lesbian cause it sorta sounds like you are
it just doesnt capture the essence of tifa