Hey nice work! Lucky Bottler, I love seeing all the otter art
Awesome crosshatching detail

u know... i like u...

I'LL BE RIGHT BACK

Once again, you did a wonderful job of using the crosshatching to define the belly bulges really well!
And I love how you compacted the bed, too. Most would have probably shown it as being flattened directly underneath him, but you accounted for where the weight would be and had the bed get squashed behind him too. That's a really nice touch that you thought of and added there!
Your posing is really awesome once again too! I'm personally a huge fan of the belly-rubbing, and having his toes stretched out a bit to show the webbing in between is a really nice touch as well, making it apparent that he's flexing them. His leg positioning isn't the same with both legs too, showing some movement and shifting of the weight.
About the only thing I may suggest, at least anatomically speaking, would be to have his tail off to the side somewhere, since it likely wouldn't be directly behind him or underneath his distended belly.

And as always, thanks so much again, man! You did superb work, and it's always awesome to see! <3

with the tail i was like lemme add that... and then i forgot about it and thought it was part of the belly and i made it a part of the crosshatching :/ but thank you for ur detailed comment that u know i live :3

No probs! And I see what you mean by the tail now that you've pointed it out. I like the direction you were going with it! ^^