海猫 / Umineko
Literally "Sea Cat," though it is actually a reference to the black-tailed gull.

"Sea Cat" is the nickname of the steam boat captain Twinn Larius (who was born with two N's in her name, hence her name). Her boat sails in the sky, so it is a sky steam boat. Also she uses it to go "sky-fishing" (as depicted here), so it is actually a sky fishing steam boat. Her crew consists of her father (the former captain) and a handful of other sky-fishers. They make a living off of moderating gull populations and also turning them into beautiful hats and soups.

Twinn earned her nickname from her cat-ear-like ribbon and the fact that she sometimes forgets to remove the tail-like rope from her waist when she comes back from fishing. Also, she is quiet like a cat swinging through the air at 80 mph towards an unsuspecting bird. Sometimes her crew calls her "Cattain" instead of "Captain" and then she hits them with a tool because it is a stupid joke and not her name but she still loves them nonetheless.

Originally the rope around Twinn's waist was going to be a super long tail, but I thought that would be too cumbersome for a character to have. Also it is fun to make normal humans too, sometimes. Normal humans doing normal things, yup.

For the ocean sparkles I used the "Spray Brush Tool" in Flash. I am liking it quite a bit, as it allows me to add small details like this without killing my wrist. I used the same tool to splatter the stars in the background for my previous deviation.

Twinn's bangs keep reminding me of Ritsu.

Made in Flash

EDIT: not enough people are telling me that she looks like Edward Elric

EDIT2: Please do not tell me she looks like Edward Elric. Some of you have difficulty reading sarcasm.