I really like the lighting and atmosphere on this piece! And the effect of the tears <3 Anatomy is good as well, I especially love the paws. I also think the fur is splendid, maybe just the tail looks a little off indeed. It might be caused by the "wavy" fur on the top, there's too much of it. Also, the dark colour between the tufts of fur on the tail could be a bit too dark.
But anyway, it's an amazing artwork!

Thank you ;u;
This comment made my day! <3
You're right about the tail though, I'll have to work on fur a little more

Ah, I'm glad then! The pleasure is mine. I just randomly saw it on the front page, and since you were asking for critique I've decided to leave a few words C: Not many people do that lately, I'm always worried that someone may take it the wrong way ^^"
I'm sure the next attempt will be even better!