I'm over watching 60 minutes LOL good luck and good job

Good blend & source find. GL author.

great pic, well done

The extraction of the beaver is very well done -- not sure about the hat -- think maybe an image rather than drawing it (If that is what you did) the background is fine but I find the hat distracting

BRILLIANT! throw it over the top with Bamboo fishing pole LOLOLOLOL

Fun image. Clean up the lower left corner & listen to Alan.

Thanks for your comments. I will modify it soon

He's SO FLUFFY I'M GOING TO DIE!!!

http://www.youtube.com/watch?v=D4i7vS_UO4Q

LOL, yes he is SOOO FLUFFFYYYYY. Hehe, thanks that made my night!

Try to give the fur better edges with the smudge tool, and give him a shadow.

good start -- think the extraction of the beaver could use some touch up -- ghosting around the edges as well -- seems to have too many straight edges. also the perspective of the ashtray on the table seems off -- and if I.m going to be really picky the right edge of the sunglasses should have a bit more light as it is fading into the background

Thanx for comment im trying to do the improvements maybe its beyond my technique xD

they are trying to tell you to use the smudge tool on the fur..select the smudge tool,,,set your brush to 1 or 2 pixels, strength around 80 or 90% and start smudging the fur out around the edges