Firstly thanks for all the compliments, hope no one minds if I largely ignore it and just focus on the crits -
stuff about the head and hands
Her head is tilted downwards, and is facing the direction that her left hand is pointing. The eyes do actually line up at 90 degrees to the centre line of her face (from forehead to chin). You're right about the neck, I'll fix that later. But she is kinda keeping her neck/spine straight while she looks down, so I didn't want to bend it too much.
However the right hand was intentionally drawn palm-downward with fingers splayed back. Sort of an, um, 'mincing' pose, if you get me. It's possible to achieve it with your own hand (really, try it!). After taking your crit into consideration, I still like how it looks and don't think anything needs changing there.
Oh, also it seemed like you were using a lot of colors that were similar to ones used, but off by a few values. It could be just how the image was rendered for the web (when I hit save for web on photoshop for example it mucks up my colors a bit.) Try using color conservation where possible, etc etc, basic stuff.
How do you mean they were off by a few values? I tried to keep to similar shades when choosing the colours, but I didn't know how to do that exactly. Is there a specific value in the RBG pallette that determines this? I made this with Photoshop and not MSPaint, so there's a larger range to choose from (and more room for error, apparently).
You are also correct about the light sourcing, as is
Sherman Gill (thank you SG for the handy editing job btw). I suck at them really hard. I did have a constant light source throughout (top left) but I just messed up my estimates of shadows a lot. I still think there should be a shadow cast on her right breast from her arm though. :p
(PS the 'mermaid' has got legs)