I've been working on this piece for about a month on and off and wow am I glad to have finally finished it. It's going to be a really late Christmas present, so I'm going to blow up the image and have it printed on a poster.
Here is a real cuttlefish for your reference.
I'd like to know your thoughts on the pixelling of the tentacles, it did get kind of messy there so any suggestions would be appreciated.
I used this piece as a reference for the underwater effect.
Edit: added some plants, moved the cuttlefish down and pushed a few more pixels