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

Good blend & source find. GL author.

great pic, well done

Shadow behind the head looks like an object. See outside source pic for how the shadow is more behind & conforms to edge of head.

Oh! it's sooo cute!!lol!

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

This looks very cut and paste, as the color does not blend with the hair, and it does not look like it is attached to the hair, or the hair attached to it...Perhaps making the beaver tail into a hairstyle on the head, or better color matching, or something to provide a better illusion...