This is an aerial view of Oki's human form from Okami.
Step 1-
I started the sketch with stick figure guidelines in grey to get my proportions right. The head is a little large for the slim body, since its manga, and because of the top view.
Step 2 -
He wears figure hugging trousers, but his shirt and overcoat are loose and casual. For the coloring, I used transparent fills and pencilled in outlines.
Step 3-
The background has been airbrushed to show the water ripples and a foggy environment. Over this, I used a transparent fill for the spooky branches. The transparent color and thin twiggy branches give it a delicate look.