this is nice author

This looks very cut and paste, as the color does not blend with the hair, and it does not look like it is attached to the hair, or the hair attached to it...Perhaps making the beaver tail into a hairstyle on the head, or better color matching, or something to provide a better illusion...

The edges of the beaver tail are a bit too hard, and the fur looks strange suddenly stopping at those hard edges. You might slightly "fluff" the edges with a brush and the smudge tool, but at the very least, slightly go over them with the blur tool at a low setting to help them blend better with the background.