SO I spent a few hours today making this thing.
This pack is a Photoshop file (but as far as I know, it can be opened in SAI, GIMP, etc.), which I will email to you on purchase!
It includes:

-4 body shapes
-3 eyebrows
-2 sets of gills
-1 set of fins
-3 clothing items (a scarf, a beanie, and a pair of glasses)
-9 tails (for various species)
-5 feet (for various species)
-4 breast sizes
-3 sets of horns
-14 ears (for various species)
-16 mouths/faces (for various species - including several different beaks!)

It includes parts for canines, felines, fish, birds, cetaceans, reptiles, dragons, rodents, and many more that you can mix-and-match to fit your fursona or other characters.
It also includes an eye and hand/feet paw ref!
It only comes in female but you're more than welcome to edit any bits you want, including to make hermaphrodites, males, and etcetera.
All parts are optional and can be removed, added, and edited!

Please send a PM or post a comment if you want to buy one so that I can give you the PayPal address. Payment MUST be over PayPal!

Also, you can use these to make (and sell) adoptable designs. :3