I like her pose. She looks like she's free-floating in the liquid. I feel like the edges of the sphere she's in should be softer though, more like the edges of the color splotches at the corners, to make it look more organic.

I like the concept here of the distorted reflection, which can be poetic in a way, but I think without the desciption it's a little hard to see that as being water since the color of the girl is so different from the water. If she were tinted the more same color as the water then it'd be clearer.

bunny hat! aw he looks so innocent ^^

This looks nice when reduced down to avatar size, but I think there's a lot of good details that get lost. If there wasn't as much background space around the character then she'd show up better as an avatar. She is cute though.

lol, you assume someone's going to be pissy about it. I think it would look strange with pupils.
Well done..

So small! XD It's very very cute. I like the ears and the hat :3

I think she's very cute. I kind of wish her left iris was bigger so I could see more of it from behind her bangs, but it's a nice picture still.