He is so wonderfully cute.. suggestion and this is a nit pick.. add a tiny white dot to each black pupil to get rid of the flatness.. he's too real not to have glossy eyes

EDIT: That's better but you might want to try emboss/bevel on the eyes to make them more round.. the emboss works the easiest. just set the black eye in separate layer and go to blending options.. an easy way to make 3d eyes

thank my friend. sorry for my english, i have not understand... a white point in the eyes?

nice

nice

Great!

very original

UGH.. all the tutorials are gone from PST .. but I was able to find this one.. it shows exactly what I was talking about.. good luck author.. and once again.. great job

http://www.webdesign.org/web/photoshop/drawing-techniques/cartoon-eyes.13823.html

nice fishy )) gl

mmmm...aaaa... what the..nice work