I think it's good for the 2nd try, but there's too much fluffy blur and not enough shape definition right now, particularly on the hands. The thumb and fingers on the lower hand definitely need revising.

Since you're working from a ref, it's a good idea to make a new layer and try to draw boxes around shapes to see how they work in 3d space. It'll help to understand what you're drawing so you'll know what details to direct your attention towards that would help make them look like actual objects.

The shading around the jawline and back/side of the neck also looks unfinished, with the darker area under her chin cutting off abruptly and not reappearing at the back of the neck which one would assume to be among the darkest areas in the picture.

The blue of the sky is very bright and kind of overpowering at the moment, being the brightest area of the image and lacking any color variations.

On a more nitpicky scale, there are some weird lines on her forehead. Not sure what those are doing there.

The hair looks rather random. The lack of defined strands or shine suggest it's kind of "fuzzy", but the very sharp edges suggest it's stuck together in a tight clump.

It'd be easier to see what the intended appearance is and make suggestions accordingly if the reference was included or linked to.

An awfully long comment, but that's not to say that the image is "broken" - it's a decent base, just needs more work.

Liiga said it all.
Carlos

Yup, she said it all all right! Agree with every single word Liiga said.