That may be part of the "incomplete", either in his edit
Yes there were some parts held over that I didn't change such as the trunk, tail, etc.
I'm not quite sure what to take from it other than "get better"!
Sorry, sometimes I am too tired to write stuff and hope that the image will explain itself.
But agreed, edits are usually better with text.
Hope some of this is more helpful.
can you explain a little bit about your process
SoftwareI used Graphics Gale for this.
There are plenty of good pixel editors.
Mess around and find some you like.
Reduced the number of colors from 35 to 13This kind of happened over time by just painting over with eye dropped colors.
A lot of the 35 seems to be accidental duplicates.
I think one of the 13 was also a random pixel.
Use frames as versions When I make a change that I like I duplicate to a new frame.
This let's me go back to previous version quickly and compare.
Also I have a process animation ready to export when I'm done.
TimeI consider myself to be somewhat slow.
This took about 40 minutes.
What got you to think of those changes?
PypeBros did a good break down but I'll throw in some thoughts.
Surfaces and FormsSurface normals face in different directions and reveal light and create shadow.
This helps the viewer understand the objects shape and depth.
Non uniform color balanceWhile the balance is determined by light its important to also think of them as just colors.
Variety in balance creates more visual interest.
Variation in sizeI shrank the ear a little to create different overlapping sizes.

Same idea with the hair
Overlap/ tension linesLines that show where forms intersect, connect and push against each other, such as the joints and creases in the skin.
Iconic elephant stuff I looked up a couple photos and looked for details that stood out to me.
Little toenails, ripples at bottom of ears, scrunchy trunk lines, etc.
Cartoony featuresRound socketless eye, eye brow, puffy hair, little bit of blush for cuteness, simple lighting - basically 2 tone.
While a lot of the stuff I drew over was based on analyzing your image, some of it was rather random, and perhaps even out of personal habit.
I tend to over exaggerate surfaces and intentionally separate forms.
For me the most important tool in art is comparison.
Put something down and then flip back and forth.
Is it better? Keep it.
Is it worse? Change it.
Try stuff and see what happens.
It's improved quite a bit already.
