My first ideas were of a girl dressed in a fluffy coat with bear ears. However, I realized that my basic hairstyle to draw for pictures like this is a shoulder-length bob. That was why I made her hair more voluminous.
I did not make her coat and hair brown specifically because I feel more comfortable with warm, homey colours like brown using tempera paint rather than watercolour.
I have a problem with shirking backgrounds for paintings, so I thought I would have her sit on a dresser with a lamp and window in the background. It also gave me the excuse to use sgraffito on the dresser to give the impression of wood.
The main contrast is between green and pink.
Watercolour paint on watercolour paper
JoSpoon 