Dave, this is frickin' awesome! The only two things I want to nitpick on (being my usual nitpicky self):
1) Lose the G-string. Looks, I don't know, too 1980's? I just never like the thonged G-strings as much as conventional (but not particularly modest) bikini bottoms. Yeah, yeah, I know it's stupid. But that's just me. Idea! Use the bikini bottom as a gag!
2) It may be me, but the lee seems to have a little too much makeup on. Especially that lipstick. Go easy on that (I'm not sure if the heavy makeup look was your intent, but that's what I noticed when I first looked at the picture).
Other than that, I can't think of a single thing to say that I haven't said already, be it good or bad. Keep up the good work, Dave.
EDIT: Two things actually I want to add. First, thank you for giving the lee the perfect body, no oversized "fun bags" like many artists/writers tend to give their lees, and no painty toenails/nylons/high heels. Now about those tentacles.....
Second, where can I find the poser program that you use? I want to start giving 3D tickle art a shot myself. I know I won't be producing your level of art, but I think it would be interesting to see where I can go with much practice.
And Seoceo2008, thank you for your advice. I now know where to go to avoid getting a virus. Much appreciated.