Heaven

Okay so first off, great job on this manipulation overall! The color scheme and stock choices are gorgeous, and the concept is very nice!

The first area I'd like to see improvement on would be the cutting of the model's hair. There are still some blue areas around her head that bring down the quality of the manip slightly. However, your cutting on the rest of the model, as well as on the horse, is fantastic!

The next thing I'd like to see some more work on would be the redraw of the horse's mane and tail. There are so many fabulous tutorials for hair, as well as specifically for manes and tails here on DA, that I'm sure if you look through them for a bit, you can find a perfect match for your style and materials (tablet or mouse).

The last few components I'd like to see improvement on would be the focus and lighting of the piece. For the lighting, make sure you decide where exactly you want the light source. In this piece, it seems like it would be directly in the middle of the sky. Then (on the background) use (if you're using PS) Render > Lighting effects, and position the light source where you decided. Then go back and use black and white (brush tool) on the model and horse to create shadows and highlights, then blur, and make it low opacity.

As for the focus, I would suggest using the manual selection tool to first select the whole background except for a small space around the feet of the horse and where the model sits, and gaussian blur VERY slightly. Then, deselect a little bit larger area around the model and the horse, and blur again. Continue with this until you have the very back of the piece blurred the most, and the foreground blurred the least. This will give the piece some extra perspective.

This is a great idea, and a great manip, but it could be a outstanding manip with a little bit more technical work. I hope that this critique was helpful to you, and I look forward to seeing your improvement as an artist. Thanks for sharing your work with the DA community!