A gift for my english chum Andrew Hickinbottom (http://andyh.cgsociety.org/gallery/).
It seems he likes Soari Hara :p
Not a very creative work, I’ve got a very good ref. I just wanted to try a more realistic rendering than usual.
Done with Photoshop.
All the steps on my blog : http://sergebirault.blogspot.com/2011/01/saori-and-tentacle.html
Ur osom Andy :D