I like what you have done with the anatomy. It is smooth and beautiful. Thank you for creating this piece of art. As for anything you can improve upon, try using the lines you have used for her hair be used on her tail. I personally do not prefer having spiky tails. Have a good day.

The bra or bathing suit seems misplaced. It's facing the viewer but her body isn't. And the side that isn't stretched would have the skin being scrunched. Other wise this is very nice. The proportions are good and the line weight is very pleasing to the eye.