We're not here to improve your art. We're here to improve you as an artist. We tell you what's wrong with your art, and how to fix it. It's up to you and you alone to improve your art with the material we supply.
You seem to be upset about how people have been focusing on how you've ignored every single shred of advice you've been given so far, and not the sprite you posted right after brushing off everything everyone has said. I can say this with confidence, because people have told you what you should do with your background trees; namely, add another low contrast shade to the trees to give them a small bit more extra depth, and add more variations to the trees to break up the monotony. You said you didn't understand what 32 was saying about this, and he asked you about what you didn't understand, but you didn't even try to tell him what you didn't understand. To add another low contrast shade to your trees, you go into whatever drawing program you use, select the color of your tree, make another color slightly lighter than your tree color, and draw a few leaves on your tree. To make variations of your trees, make a new image, draw a brand new tree with the same color as your other trees, then copy and paste it into your tile. repeat this process until you think it looks varied enough.
32 also went the extra mile and gave you an example of how to turn your concept art into pixel art. You said it didn't help, and left it at that. With that attitude, I'm a little wary of giving you any critique on your sprite for fear of it just getting junked. I'm with him on going with a silhouette first then shading it. If you don't understand what that means, you make a new image, take a really dark color and block out what your sprite would look like with that single color. Once you get your sprite looking like what you want with one color, you start adding more and more until it's finished. As for what you have now, it looks like a gray acorn with a black spot on its side. Is your line art finished? I don't see any legs or arms, so is it supposed to hover? If you don't give us information, we can't give you critique.