Lovely.
Work, while not horrible, is a bit mind-numbing, so I could not dredge up the energy to make another attempt to render it. I will post the third-round sketch. If this feels half-assed, I won't deny it, but I'm sorry.
About the work: I intentionally neglected to do any sort of research on what polar bear or penguin really look like, even though I have some great books in my library(Including this fantastic, but out of print book: Animal Faces by Akira Satoh. If you ever draw animals, this is a book to find). So, the bear looks more grizzly than polar. Ah, well. Here it is:
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I resisted the urge to have a reference to the bear being on Prozac, making him a bi-polar bear, but I thought that would be silly. Besides, the penguin is taking Zoloft, anyway.