Nice!

He's a hottie~ Hope to see more of him. :3

You did a good job with this piece Joe. One thing that stands out here is your use of foreshortening. This is evident with the hand pointing at the viewer, but effects like that also work well for making big curves like bellies and thighs look better and giving them a better sense of weight. Also, good to see additional detail for his facial features, which makes his expression look nicer as well. As far as the legs go, you could look at some other fat fur artists and see how they handle them.

It would be great to see you use these effects more often to continue to improve the quality of your work. Thanks for sharing your art Joe, and good luck with everything!