Excellent work!

Thank you very much. Was fun to work at an odd angle and try out new things like making a custom brush.

what's Buddy shooting at?

Communists

what's that

Communists are people who read Marx and Lenin. Anti-communists are people who understand Marx and Lenin.

This came out excellently in a lot of ways. You chose a difficult angle for it but the body proportions and perspective look accurate. As usual, I approve of the tail sleeve!
The lighting and the shadows really make the picture, I like the flash on the front of the "shield" and on the arms as well as the drop shadow on the ground.
How did you go about doing the water surface though? It's quite an interesting effect.

But yeah excellent work, definitely one of, if not your best yet! :D

Thanks. I found a cool reference photo published by the US military that I thought looked cool. Approaching this kind of perspective without that would have been impossible otherwise.

I haven't put long thought into anthro clothes in general, but I do increasingly like the tail sleeve. It seems to do a good job of completely covering what needs to be covered and is fairly reasonable from a clothes making process (similar to other sleeves).

I did the water surface by cheating heavily. I started drawing ripples with several ideas that might have worked but was never satisfied with any results. Then, I grabbed a public domain photo of rippling water. I played level correction to increase the contrast and the 'artistic' effect filter so that it better matched the cellshading style of the rest of the piece. I then changed the layer to 'brightness' on top of the blue coloring that I wanted for the water. This was followed with a semi-transparent black layer on top to darken the water overall which was too bright.

Thanks. The trick to doing nice perspective is very good references.

I... I just now understand how hard work was with shells here ._. In my eyes this work is more awesome now

Actually wasn't too bad though I could certainly make the process more efficient if I did it again. What I did was create a brush that would pick from some bullets and randomize the angle a bit. I made several layers and made the lower layers darker than ones on top to give a bit of depth. I then had to go back to add some more shadow which was a little tedious but reasonable.

Still awesome, man ("emoji of "big thumbs up" here")