sry but i think the anatomy needs much more fixing, looks too unnatural to me :x
The easiest way to lengthen the neck was to make the scarf wider and lift the head. Also lowered the boobs somewhat and changed to angle of both. Somehow it didn't look right. And shortened the upper torso by 2 pixels.
This is basically and edit from smk's edit. Love the colors though.
Hehe yeah, nude pictures are usually the easiet way to get some attention anywhere on the internets :3 And I totally agree on the neck, could be a tad longer.
The neck could be longer too. Probably 'her' left boob should be a bit further apart...maybe 2 or 3 pixels. Even the upper torso may be a bit too long.
Nice edit smk.
Nothin like a nude to get a lot of attention. 
Here I did a fast edit, mostly worked on the boobs, the hip/pelvis, and (her) left hand, our right:
Edit: Still ain't perfect, but this'll get you in the right direction I hope. :) I like the character a lot though!
Edi2: And perhaps the boobs could still be lower!
Your shading and colors are nice... and the absurdity of wearing a scarf, mittens and boots, but not clothes in winter is amusing, but....
is she pregos? She's quite pear-shaped if she's not. I'd like to see a revision with more of an hour-glass waist. Right now the waist is tapering straight up into the middle of the ribcage. It should taper more inwards and allow for the ribcage to curve in all the way too and meet just above the belly button.
Incoooommiiiiing!
The thing that bugs me about this is (in addition to problems already mentioned) the construction of the pelvic area. I can see that you have defined the hipbone area with highlights (although I think some more definition of the waist above would help to highlight those hips), but the construction of the pubis mons doesn't really line up. The line that conveys the top of her thigh/her pubic area curves down at the outside--why? Male or female, you can feel on your own body how that line should taper out in a fairly straight line towards the hipbone, not bend downwards. This presents a more natural (and pleasing) triangle shape. It also feels like the whole area may be a pixel or two too high, I'm not sure. Something about the placement of the pubic hair seems off in relation to the hipbones.
As far as her upper torso goes, you seem to have eliminated her ribcage under the arm closest to us. Remember the underlying structures in a body and you will have an easier time drawing it convincingly. Adding the ribcage makes the problem with the breasts easier to see and to fix: it should come naturally to you to adjust the situation and angle of the closest breast once the ribcage is adjusted. The breasts would not be so close together and produce so much cleavage without a very good bra which, clearly, she is not wearing. Even then, the one closest to us is not lying correctly, as her nipple is pointing to far to her right (our left).
I took the liberty of producing a hasty redline:
http://i306.photobucket.com/albums/nn277/mousesong/Image1-1.gif
Obviously her belly button needs to be moved (as mentioned) and there are some fixes that could be attended to in the arms and legs, but I think the torso is the seat of most of the anatomical errors in this piece. At first I thought her head might be too low, but I realized maybe you meant to convey that she was hunching in the cold. Poor girl needs a coat. And some undies, bare minimum. She's going to have a chapped chocha.
Interesting palette and backlighting, and it shows promise!
yeah... I agree with dpixel... the belly is too high and I think you should adjust arms and legs, and also hands proportion...
Awesome stuff 
Gives me a sense of motion and I love motion.
I guess it depends on who you ask? It's kind of right out there (and I don't mean the boobs). Maybe put a NUDITY warning in the title too.
As for the piece itself. I like the colors. Boobs are a little high as well as the curvature of the waist. Some minor perspective and anatomy issues as well (mainly on the upper half).
Yeah your edit had some merit, though imo the boobs went a bit out of style, a tad too pixelly. (Boobs are the most important part of the piece don't ya know!) Seems like the same thing happened to your edit though, as mine, removed from photobucket (tinypic in your case) for nudity :(