I really adore the way how you did this Moe character as a neko.

The flow of her pinkish hair and her kitty ears makes her look really beautiful. I seriously don't see a problem with the posing of her arms as well as her anatomical structure at all. The dress that she's wearing looks really beautiful, because of the design as well as the folds on the cloth.

You did really good on her beautiful eyes as well as the rest of her facial features. Lastly, you worked very hard on how you did the cel shading and colouring on this character.

This is one of the best drawings that you have done so far and I like how you put a lot of hard work on how you did this drawing even though it didn't turn out 100% perfect as *Mei-Chi pointed out, but it is close to it in my opinion.

All of your artwork in your gallery is really incredible and I really mean it! Keep up the great work!