Wow, this was really cool! The quality of the brush from the face down is really well executed bringing the focus of the viewer's eyes to his face. Especially does endlessly dark, yet glowing, eyes! I also love the atmosphere with the tears and the tearing of the charecters shoulder. I also like the face mix of famale and male lines. He would be what I define as "metrosexual". Hence, somewhat attractive and feminine even though being male. Very nice. (btw, I'm very straight so that comment was purely objective ;)).
Over to exectuion I think overall the image is great, as I said, the quality of smoothness with the grainer brush on the body gives a natural and well thought through focus-point in the face. I just wish that you'd added more color to emphasize the glow in the eyes and where the body meets the water. Otherwise I have trouble criticisizing this. Realy cool. Well done :)