Commission for of her character, Aqueous. It's a remake of one of her pictures: [link] It was only meant to be a lineart, but I liked the picture so much that I decided to do the colour for free.
...oh, and please, no "OMG waterbending!" Avatar is hardly the first series to include manipulation of 'elements'.
Water texture from sxc.hu : [link]
Tools: Photoshop CS2 & Wacom Tablet
Time: 1:10 (drawing & lineart)+ about 2 hours