Water and Fire. Now here's an interesting friendship concept for this challenge. I really like the way the fire spirit came out.

 Thirteen, not counting transparency. :)

 How many colors did you use for this lovely piece?

Cute character !!

 Thanks. :)

-edit- Ah, rather than spamming my own comment section, Thank you to all for your kind comments! It makes me happy. 

 Thank you! And yea, he really does look like him now that I think about it. xD

 hehe, nice

 Beautiful character designs and composition. I love how the shape of the tree ties the whole piece together. I also love the detail with the steam rising from where the water dropped onto the fire :)

I like this a lot. A hella lot.

I really like the characters. They look so playful.

- Cute :) -

 The fire imp looks like Flambo, from Adventure Time!

 Love it.