This is brilliant, I love the eyes, they really bring the character to life. My only critisism would be that the face lacks some expression, Its not a big thing but it could be something to work on. Anyway, amazing piece of artwork and I envy you so much!
I can't do a proper critique but I would like to say that the bubbles are more lovely than I could ever imagine bubbles being, the hair seems to be placed completely in the front as if it were pulled there and I'm not sure if this is accidental or purposeful because there is nothing elsewhere to indicate which, and the lighting is pleasant but also ambiguous, I like when you have a stronger indicative light source/direction but as is this still looks very nice anyways.
... This..is...Amazing O.o And...Only Three Hours!? Holy shit Can I ask??What tools do you use in Paint tool SAI to make your Artwork that epic?? (I´ve got PTS too and I always wanted to draw like that but I fail )