It's very cute, and the shading is very nice. Um, I think the fur on the top of the head might be a little off, and the I feel like the color of the sand should be more golden-orange; brown kinda makes it look depressing lolol XD. The stomach looks a little wrinkly. Hrm. I feel like the eyes are missing a little something? Perhaps a little sparkle? Otherwise, I LOVE IT.
I really couldn't find anything to pick on.... I'm a terrible critique-writer ;A;
Argh. Apparently we need 100 words. Now to go on about how great it is. The pose is really really cute, and the background makes the creature seem almost "mysterious." The way the arms are spread makes it look like it's ready to hug someone (cute!) I like how you added the seaweed; maybe add more to the background? This is greaaattt and amazing and wonderful and yaaahh.