This is an absolute stunning piece of work. This is a very neat technique. When I started making manips, I admit I was sloppy, but now, after seeing this fine piece of artwork, I am going to strive to make them as good as this.
The tutorial is helpful too. It gave me a lot of in-depth and it explained a lot, not just a few sentences like other tutorials. The details were fantastic! I enjoyed reading this and will use this. This is excellent work.
The tutorial is also easy to read and follow.
Superb work, keep it up!