>>25322285That's a very nice 9/10 bonus belly to me, and from an unusual perspective too. Pretty inviting, and if you manage to glance beyond the face and the chest friend is becoming a lot smaller in the parts further away than her belly; it's an artistic perspective, as if you're close to her while still being able to see quite far down.
The shirt's not as far to the side as you'd like it to be to assess the shape of the belly's sides, and friend is looking a bit flat on those far-away parts of hers; mostly in the legs, but it bleeds over into the pants and the belly border too; something's off there. So you'd maybe wish friend's pants were further down (or up?), or even completely gone because the linework and the execution of the perspective become problematic from that point onwards - but the belly itself is good enough to draw your attention away from everything else if you're at least a moderately enthusiastic belly enjoyer, even from Foob's foobs and her cute upside-down face.
What is especially excellent here is the lighting and its effects: The well-placed and moderate colour shifts, the shadow with light spots and the great emphasis on the texture and shape make for a exquisitely drawn belly. Even the relatively simple, dark triangle-looking belly button is made great by the colouring and slight horizontal and vertical indents. The belly is looking somewhat elevated all around, especially considering she is lying on her back - but while I'm not an /ag/ kind of guy I'm not going to say no to some hag flabs over her womb to grab onto, and the hip lines still emphasize the narrowing passage towards friend's mons pubis.