>>71947251A bit nitpicky, but here are some things that I think could be improved:
The hat is probably a bit too narrow. Panko's hat is a good bit wider than her hair, and from the front, looks wider than it is tall.
The forward edge of her ears could be a bit lower. The brown upper part of the ear shows a bit more in the reference sheet. Rotating the ears a bit should do the trick here.
Her hair on the sides of her face feels a little thin. The hair seems to be about as wide as her eyes.
The blushes on her cheeks could be closer together, basically centered under the pupils, if not even a little closer. This center also lines up with the hair tips on her cheeks.
