I like the colors & your BG, you should however indicate the filter used to make those feather-like shapes.
There are a few problems with the masking, that black foreground that doesn't look to appealing( I'm sure that light-clouds would do better) - proportions need some adjustments, since she looks like having huge deltoids and neck muscles.
The clavicles & a thin neck are indicators of feminine, not just the cleavage .

Her left shoulder (RH side) is jammed up beneath her neck.

http://www.pxleyes.com/tutorial/photoshop/2419/How-to-Digitally-Draw-a-Beautiful-Proportioned-Female-Face.html

Tutorial you could use, thx to hereisanoop.

nice idea, however the wings seem out of place everything else is so bright with a softness about it, but the wings look dark and heavy.

I think you right, so have worked on the wings, thank you

Very sweet. The water drops have a bit too heavy of a white outline around them, although some of them only have a bit of the white outline, making them look more "real." Perhaps if you soften or reduce the outline on the tops of some of the others, they will blend with the rest of the image better.

Hi MossyB
Thanks for your constructive criticism it's welcome.
I'll try your suggestion and see if I like the results.
Thank you

think of how the wings of a butterfly would be attached to your figure.. if you angle the wings to follow the angle of the spine of the little girl, might ground them better.. but that's just IMHO (I watch too much Xmen LOL.. good job and good luck!!! (the X Man Angel's wings, always follow his spine)

Worked a lot on it, she got new wings and I would like to hear what you think now?

Thank you