27 layers I think

Done in Deleter CG Illustrator 2.

I really like how her dress moves, and her hair to me could use some touch ups here and there. The hardest detail I just couldn't get right was her eye. Couldn't get the style right. or rather. Find a style that worked with the flow or the entire picture. The grass could have been better, but it works. I also couldn't for the life of me get her nose right. 2 months ago it looked just fine. But when I looked at it, poof. It didn't and I was compelled to fix it. I'm still somewhat not happy with it. But it works. I really liked the idea of the dandelion...puffy..things floating around (I think thats what they are..name escapes me..) I just like to draw pretty things and somehow I come out wanting to do more realistic things, especially with hair. But overall, I really liked how this turned out. I think I'll color it soon, and give it more of a watercolor touch is PS or Deleter. Not sure..

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Just fix her lips and make her head more round and the pic will look great. but the pic looks good the way it is! or you can draw her blowing the dandilion.

Wow that's a ton of layers...

I used to use a ton, but now I only use a handful. XD

Looks good, looks like you did it traditionally instead of on a computer. I think there are a few minor errors, like the upper lip needs to come out more, a little shading to define the jaw. A line to indicate the neck is turned. But those things can be covered up with good coloring. :D

Beautiful.