The other half of my half of a trade with ToAtoneArt from DA. 90 Layers (but this counts the "group" thing as well where I group together layers for particular parts such as dress, coat, hair, skin... if there are three in that group it counts four layers cause it counts the group as a layer) so in actuality probably only about 70 layers give or take. Took about 5 hours total work.

line art by toatoneart on DA
ref by toatoneart on DA