The long feathers hanging from the ears are unrealistic, and the background is needlessly distracting. A few tweaks would make this a lot better.

Thanks, I will make a new entry later!

it looks good author

The drop shadow, combined with the weird background, make it look like a cardboard cutout placed in front of another piece of cardboard. There is no depth to the image.

Good improvement, author!

Much better!

Thanks !

Nice thought & good image author..
All d best

very cool work author...nice thinking...gl

This has improved wonderfully from your first upload. Before it was very cut and paste and odd. Now it is almost a "painterly" illustration. Really good job!

Lovely author! Nice work!

Congrats beautifully done

Congrats!!

Thank you all !

Congrats author

Congrats!!

Nice Job Congrats

It's so Lovely..I LOVE it.. Especially the reflection inside it..

There are some "smudgy" dark artifacts along the inner eyelid edges that are slightly detracting, especially along the top, but this is a very original idea, I especially light the subtle bird reflection in the eye.

awesome work...

Wow, it's either a very difficult plastic surgery or very sophisticated mascara. She could be a phoenix goddess with beautiful eyelash. In my opinion, it might be nice to have fine shadow underneath the eyelash to make it a bit more realistic. Apart from it, it's a very nice work

Thanks for all your comments and suggestions!! I take them all on board, thanks.

nice..

I am with MossyB with the smudge and all but I must say you did a wonderful work author as well! best of luck!

Congrats!!

Nice Congrats

dats a purdy burdy lady... La la la la la la laaaaaaaaaaaa

Great work and awesome result !!! great luck!

Pretty good! (:

nice work!!!

very beautiful..

wow... Great work and Great look..
All d best author..

Rock on author! Wonderful work!

Congrats!!

Nice Congrats

Nice mood. The letter would look realistic if you made a rectangle of the texture, added the type, then used warp/prespective to get the right angle.

good idea author..

I'm curious which feather was pulled out to make the ink pen A very nice concept and out of box idea, as I might be just using the whole bird image to be manipulated, but the author has plucked one feather only to create his artwork. Well done

thanks everybody

wow.. Good & coool idea image looking sooo cool
all d best author..

Cool idea author! Best of luck!

nice..

see if you can blend the wings' color (more golden) to that of the whale's...

small suggestion to consider, let the wing sweep the surface of the water, add water splash, water droplets...

agree with aheman author
nice work

GL author!.........nice job

What a clean and wonderful concept author! Well done!