Wow. This is truly amazing work! I love the shading on her cheek and arms. I love the way the bubbles aren't perfect circles. I love the way her hair blend out into the background.. so creative! Her hands are so realistic, I know how hard hands can be to draw, great work! The shadows are in the correct spot too; so realistic! I know I've said this before, but I LOVE IT!
I also want to comment on her eyes. I absolutely love the shading! They look like they are reflecting light! This was done with an airbrush? WOW.