Really astounding! The composition is sublime, the long tentacles drawing the eye upward, and the body of the jellyfish catches it immediately, positioned in such a perfect spot. The way its drawn, as well, you can almost feel it floating upward, you can feel the current flowing down its wiry tentacles, around its clear membrane.
The concept is also inspired. It's fantastical, yet wholly original. Looking at it, no usual terms for this spring to mind. Not mermaids, not sea goddesses, not any fantasy you've seen before, and that is a truly remarkable achievement. Who would imagine a girl sitting in a jellyfish, staring dreamily at a fish swimming with her in her little cocoon. Her normal dress adds to the impact of this piece: she looks like a normal girl, which makes where she is seem all the more captivating.
The girl's emotion is terrific: the way she sits, her facial expression, it all perfectly communicates her cool, enigmatic attitude. Even the size of the jellyfish helps convey the emotion: I can tell she feels cozy in there, secure and comfortable. The technique is superb as well; I'm going to have to check your step-by-step on Twitter. Excellent work, all-around!