I absolutely adore the crown. Your detail work is impeccable. Another thing that really catches my eye is the gem and pearls that are at the center of the bodice. This Penguin Queen is quite regal with a flair of sexual attraction. Very well done, as always with your work. Bravo!
The beauty of this work almost defies my ability to describe it, but I've managed to come back from the edge.
At first glance, the details almost seem too fine for the eye to see, but if one choose to stay awhile, they pop out with great force. You clearly put some work into the details, giving them them spice that makes the picture what it is. Your color choices are both pleasing to the eye while fitting the subject that you've chosen. Also, the black has a bit of a purple tinge to it, and purple was often associated with royalty. I don't know if that was an active choice or one of sheer happenstance, but its a nice touch.