Interesting concept. The perspective angle of the pond is a bit too extreme. The perspective is such that the water would "fall out," and the nose of your creature is a bit too dark to easily discern what is going on. I thought it a woman with no head, then a woman with a ribbon coming out of her neck, before I finally recognized it as a skull at the end of the ribbon. Perhaps increase the lighting behind the skull?

Great imagery and concept.

nice idea, can have little highlights on the skull

nice thing...good luck