animation is not that perfect, it looks like she is opening and closeing her legs. and her arms move a little

Good premise, and each frame does look good on its own, but there are some issues with the animation.

Little details like the feet and arms seem to change their position in 3d space as the frames progress. Front and back frames have the arms right at her sides, while other frames suggest they are pulled back behind her. The feet also change their perceived distance apart.

I would suggest doing the key details, like the hands and feet, first. Make sure the animation is fluid (i.e. they appear to move an equal amount each frame in 3d space), and then fill in the rest. You definitely used this approach with the hair, which rotates an equal amount each frame and looks great.

See my avatar's page for some WIPs of that piece, which has a similar rotating premise. I don't mean to nit-pick, as I really like your style and concept, so hopefully this is just taken as a friendly suggestion!

Thanks for the comment! Actually some of that it's cause I need the girl in a perfect side view and the top down several times mroe than the other frames for the game, and I've adjusted the rotation to that, I thought it wasn't that obvious but i'll check that now.

Thanks again! :D

Well, each rotation itself is really well done (nice perspective, respect of volume etc), but the rotation itself doesn't look smooth.

If the sprite is to be rotated as it is now, it looks laggy/jerky. I mean, it looks like some parts of it moved from one frame to another, especially near the side. 
Problem is mostly present on the leg, but there's a frame where the arms do that too.

Hope that helped!