note the lack of ears, i couldnt remember what otter ears look like

anyway, this is for  benzin and is...for once...a picture of an attractive lady

i never draw those...

anyway, hopefully i can manage to put some decent water effects in there, it will be epic...

*realizes something is wrong* OH GODS ITS NOT WHAT YOU THINK I PROMISE!

this is now a scrap

finished product: http://www.furaffinity.net/view/2865280