Fantastic work. One of the hardest things I struggled with when I did digital paintings a while ago was hair. (Which baffles me in every medium I must say) but it looks just fantastic. Your coloring is fantastic and so is the shading.
I've got another more fun thing i'm working on and it's got a more whimsical feel to it.
Yes, I know it is utterly silly, that's how I was feeling at the time. I'm not sure of the scale of the penguin on the ice. I don't want him to be any smaller or he'll just be a little dot I think. I'm thinking of putting in a penguin colony in the background, not in any real detail though.
This is really only the second background i've ever put any effort into as well so i'd appreciate feedback on that.