The coloring, albeit a bit soft and, as VictoR said, pillowy, is pretty good. The lineart, on the other hand, needs work.
The pinky of the hand holding the cup is really thick. The opposing arm has no armpittage, and the chest is pillow-shaded. The feet are facing practically the same direction, which isn't a very good idle stance. The legs flare out at the bottom (like they're flabby and melting) and have no knees. I can tell that the lightsource is supposed to be coming from the right, but some areas defy that (on the hair) and there is not much coherence as to whether the light is from the top or bottom (on the arms). I love the face, but the swirls do look more like cinnamon-roll eyes than eyes with swirls in them. If you removed the shading from the swirls, that might make them look less 3d, but I'm not sure if that's what you were going for. The smoke from the tea (coffe?) is too pillowy for my liking. The hand on the waist looks odd and the thumb is nearly halfway up the arm. In fact, he's got no waist. I don't really read this as a lion, though. When I think lions I think sharp teeth, a fuzzy thing on the end of the tail, and a nose. This looks more like a fuzzy, naked, tailed guy with wild, blue hair (which looks more like an unkempt version of this guy's hair:
http://img.photobucket.com/albums/v157/Xionight/jim.gif)
Well, that's about all I see.