Been working on this concept for a while now with help from Shard on creating an aquatic character for a project. We kicked around ideas and sketches back and forth from each other and this is the current clean result that we've worked up to and is still subject to change.

Her name is Umitama, and she's a fluffy seaslug thing.

I also used this as a chance to get some practice with the design pencil brush in CSP.