I like the idea of the queen's hair being the sea, and how her dress just fades to the sea. The sky is also nice and bright, and I like the texture/ different shades of blue you used for it and the water.
Usually pictures of sea god/godesses/royal wear shades of blue and white, and I like how you switched it up a bit. Although, I feel like it would have made more sense if her dress turned into little fish or something so it connects to the sea. Also the contrast of the dress against makes her hair pop, which I like.
I don't know much else to say, other than you could have cleaned it up more, the dots of brush are still visible when the dress fades but I'm sure you know and decided to leave it like this.
Overall, a well balanced, visually appealing piece, and well-attributed allusion to a Water Queen.
WACOM :3 hehe that pen animation guy always makes me chuckle :3 MY CRITIQUE: first off the water is great, In terms of the right type of blue and how you managed to give the picture depth. The character is very clearly in the foreground the hair flows brilliantly into the water! I can see what you wanted to achieve with the arms disappearing into the water but for me it didn't quite do it? :/ not sure maybe it's because they went on for too long past the elbows. Also would have been better if they werent so vertical, no what I mean? XD but that's my only issue. I love the dress, especially the vibrant red skirt. I instantly saw this and thought of Vincent valentine xD great picture :3