It may just be my lack of sleep, but the hat looks pretty far down on the ear, so it looks like there's no room for the back of it to attach to the head or there's just very little room and the rest of the ear is a flat piece of skin.

It doesn't seem to match up with the other ear, either.

The head seems to just be floating there. Ghost head ahhhhh!

Hmm, yeah, the hat-ear correlation is a little weird. Facial hair of furries is a curious problem but I like your solution- perhaps just highly groomed whiskers? (I guess that's all a human mustache is actually... more or less) it's a good compromise and lends the character more personality/distinctiveness. The roughness I'm getting could easily be the resolution of the scan/upload, can't tell. I think it looks good for the level of detail that was intended. :3