Woah that's amazing, I can imagine it must've taken a while! I love the way you shaded her tail, giving the appearance of having scales while not drawing them out individually, and all the little details on the border are of course awesome, but I think my favourite part is her eyes. I love the colour and the fact that they actually kinda look like fish eyes, I wanted to try something similar for my entry but couldn't make it work.
As for CC, the hair shading seems a bit chunky in places, and her seashell bra seems pasted on - it looks like it's kinda just floating in front of her body, not attached to it. I think the problem is that due to the way her body is turned, we see her right (our left) br'east at kind of a sideways angle, so the seashell should be at an angle too, not facing forward like the left one. Hope that made some sense xP, seashell bras are a pain to draw so kudos for not taking the easy way out and making her topless