The lines for the eyes and the santa hat being black with the rest of the lineart being brown is inconsistent, I'm thinking it'd look better if you avoid using solid black with this choice of coloring. No memes, but egoraptor is what comes to mind when I'm trying to explain this. I guess you'll add the rest of the hat in later wips, too.
Nose and mouth look a little too low..
Cool work, as always. Looking forward to the finished product.
3D
watermarked flat
I really like the way you made those girly eyes, is there any reference you were using or it's just something that people call with 'imagination'?