Real quick though, Saero is an amazing artist and i just wanted to make this to hopefully help others improve. I’m just a random 15 year old who really likes art so don’t think that my opinion is fact.
So starting off;
There are multiple anatomy mistakes. But then again this is a hard pose to draw.
The hand is fused with the cuff of the coat, twice.
The neck, well it’s difficult to really see it so its fair that it looks like an cylinder but with the top being more wide.
It’s difficult to see the (my left) left leg and the fur should not be drawn like we’re seeing it strait on, but instead should be more curved.
The coat also has a confusing back, its hard to really explain.
In the third image is a sketch with some changes.
Also some quick tips
Hips; The hips on males aren’t usually as wide as females. This is due to how the fat on females tend to go more to the thighs.
Ahoge; When adding little hair strand sticking out it is usually best to draw it in the middle of the head.
Drawing hard poses in general; you can just take a photo of yourself in the pose your trying to draw if you cant find a good reference.