This is really stunning to say the least, but not the most original since most of the bottle Miku's look like they have the same concept.
I don't think I've ever seen anyone make the colors look so dark though, it makes it a bit more mysterious, which I really like. Maybe you could've added more fishes into the hair, but it would still look amazing.
You're drawing of water is not the greatest, but again, this drawing still looks stunning. The fish on the bottom looks a little more like he's out of the water and the skirt doesn't look quite clear enough at the bottom.
Hello! I really do enjoy this work of art. The texture and shadowing are amazing, not to mention the coloring! The concept is simply amazing and so peaceful to me! Her hair is really well drawn, and the amount of work you put into this, is very nice! (52 layers! ) I like the fact that you kept her clothes plain and simple, and a nice white background because I feel if you added a background, it would be too much at once! Perfect! I love it. My favorite part is her hair because it sort of turns into water! Thanks, Mina <3
Waow, I have to say that I can't just criticize it, since I like the way you draw it and amazed by her hair. The coloring is so good, I mean the white background looks so simple and yet it is fascinating.
In summary, I liked the way you draw Miku here, especially how you combined simplicity with an impressive shading and coloring skill.