Great suggestion DS.

Author... for higher scores (voting) and more refinement, you may want to clean the "Ghosting" around the wings.. the dark and light cloudy areas show that you haven't "cleaned" away the debris. By removing these you will get higher scores.. also.. pay attention to lose/cut edges that stand out like sore thumbs (you can see the "cuts" the round paint tool left on the wings.
Just trying to help... I love the imagination on this and the idea is quite fun. Good luck

Great 2nd Entry author! Great job. Only a suggestion, AND IT'S FINE JUST THE WAY IT IS, but if you duplicate the ear on the left and place it over the ear on the right (which looks a bit wonky, in my eyes any way)... I just think that the ear on the left looks so great it would be neat to have that symmetry. The eyes are well distorted so the symmetry of the ears wouldn't be so obvious. Just make sure the duplicate ear has the same shading as the replaced stretched out ear. ONLY IF YOU WANT TO... hehehe.. Welcome to PXLeyes...

Fix your sources. You probably put the links in the text boxes.

Please fix your source link.

Ahh panties tied to a boat... such good memories of my prom good job author

The only one thing re reflection though: since the panties are on top of the boat, the reflection should be: all boat and little panties, not all panties and little boat (although I am sure many people would prefer it exactly how you put it!)

reflections look good

ewwww.. great job.. but still ewwww.....

Still has the same flaws as your first post.

The duck is very dark...maybe some highlights to brighten it up a bit?

maybe make the bamboo shoot a bit more large and intimidating ? just a thought.. always IMHO, good luck