Let's see, where to start.. This piece is very beautiful, the background looks so realistic and the shading of the Ninetales is amazing! Although one eye looks a bit strange and one tail is placed irregularly, everything looks normal and beautiful. The colors are accurate to the official art and sprite (did you use them? X3) and the eyes are just amazing. I don't understand why a Fire-Type would be standing in water though, was that part of the request?
Although with a tiny bit of flaws, this piece is amazing and should become a popular deviation in your gallery. ^^
I have to say, just a wonderful piece of work in general. Ninetail's bod is fucking hot, and the background is just plain wonderful. What amazing work you have done, and a very sexy presentation. Congratulations . Also, I would love to add that the texture to her skin is quite exquisite and would love to touch it, for it looks so soft and gentle. Thus, I shall thank you for making such a fine drawing indeed and best of luck on your future as an artist. On a further note, great work on her anatomy, for it is practically pitch-perfect and just great work in general.