Reminds me of the forest spirits from Princess Mononoke. Man, those things were creepy... But so was the rest of the movie.
I agree that it seems rushed in some places. In the face particularly it loses its form a little bit -- just taking pains to make the shapes of the eyes (dots) more uniform and even out the dividing line on the YinYang symbol could do wonders. Also, just what is that flap of skin(?) on top of its head? Is this a Wobuffet in disguise?
And I'm curious -- if you're not going to complete this, why are you asking for input? Having people tell you that your lineart is awesome to boost your mood is alright, but it's hardly useful if nothing's gonna come of it.