This is a very interesting piece. The potato seems to have a life of its own but from above the kid simply sees it as a tree above ground.That and the potato kid seems to be staring out as if they felt something or someone was watching them just walk along.
The sky looked very detailed as does the dirt while the dirt strangely gives a feel of light shining down there with darkness in the corner near the signatures. The way the potato seems to be huddled gives the weird idea that it could pop out of the ground at any moment and just run somewhere leaving a huge hole in the ground for anyone to fall in.
The grass and tree like top of the potato creature also look rather nice too.
Overall, just a very interesting drawing.