Not that this really has anything to do with Call of Cthulhu, but I guess that I have been influenced from the monsters of that setting. We are currently playing a Cthulhu roleplaying campain. There is just something with tentacle monsters that appeals to me and not in an Asian manga kind of way (please make a note of that ;-) )
I was not sure if I was to dress the girl or not, but after a few tests, it simply looks a lot cleaner and better this way. I don't think an in-between solution would have worked well.
Painted using Photoshop with a Wacom tablet over a long period of time (painted one or two hour every now and then. Reference from different places within my own collection.
See close-ups, step-by-step process, and get more info here!