Yeah, the head really lacks depth, like Oopyuman said. It looks the face doesn't protrude from the neck very much at all.
The rear also lacks depth and shading. It looks like the rear legs and tail are flat, like pieces of paper.
I'm not that great of an art critic so I can't really say much about the rest, except for the fact that it looks like it's sitting on top of water or some sort of liquid. Jesus cat?