I really like the atmosphere here. I feel like I can hear the forest

Good. A really good picture. You also chose the forest, as did I. This is a winning option. I can already see the further part on next week - in a cave or in an open lawn.

Eggy this is a really big step up. Amazing job.

Nice, you could prob go darker on some eyes using existing colors.

I was referring to the brighter parts of the bark: cutting it up into 'scales' is fine, but those look a bit noisy instead of having volume, and a lot of vertical lines instead of more organic clusters. It might be best to treat them as you would individual tree leaves, with simpler, more deliberate and readable shapes.

Anyway I'm nitpicking, this is already pretty good as it is!

Alrighty! I have tried to apply your advice for the background eyes and the root silhouettes. Also tried to improve the aforementioned clusters, though I wasn't sure which ones you were referring to exactly - the ones right next to the edges or just the general far sides?

Love this! Very atmospheric, great colors and shading, good composition.

The cyan might be a tad too saturated, and a bit of an obvious choice. You might use darker colors for the eyes in the background (but I really like how the highlight below the 'racoon's' face makes his eyes appear luminous).

A couple dark silhouettes of twisted roots in the lower foreground might help with composition, 'closing' the image. Also the bark textures at far left and right could benefit from more thoughtful clusters.