Lamb
I was in the mood to start some animal portait and found a really good lamb reference, but as always I didn't really want to follow the reference too religiously and wanted my own spin.
So I wanted to give this fella a little attitude and to accomplist that I rendered his eyes as more human and dropped down an ear. The background was my usual trick of copying the foreground layer into the back, enlarging it and rotating it around until it looked reasonable and then adding in some light spots.