I really like this picture.
The coloring is really good, especially on the face, hair, and orange-scarf-thingy.
The arm bugs me a bit...there's almost no contrast in coloring on it. It stands out a lot agasint the rest of the picture. Other than that, this is really good!
xD Haha. As soon as I saw this, I said to myself "PLAY SF COLLECTION/SF III Third Strike. NOW!" Then I took a bath, then I played it, hehe, as Makoto of course. Good times! Gettin' my butt whooped against the computer and continuing way too much. Some things never change in my world of video gaming.
Your skin tones, especially on the hands, are amazing. I can actually distinguish the tendons.
The folds in the clothing look so real. Great pose as well.
It's not that often that I see Makoto fanart. People seem to tend to ignore her