It's Crona! One of my favorite Soul Eater characters.
Part of my experimentation series with KolourPaint.
About 45 min. total (Is time really a material per se?)
Soul Eater (C) Atsushi Ōkubo (manga writer), anime (C) Bones, Aniplex, etc. (too many to list)
Based off/inspired by what I like to call the "Classic Crona" Picture.