Overall, beautiful picture!! L and Light both look wonderful, as does all of your works~ The lighting effects are wonderful, and they represent both sides equally and shows both sides of the good and evil. That's a neat effect to have the Death Note in the center, too C:
As for critique:
On Light: The anatomy and everything is wonderful, but there's something about the face that bothers me a little bit. Maybe it's because it seems a bit less shaded then the rest of his body, I'm not exactly sure. Other than that, you have his style done very well.
On L: Once again, wonderful work. The only thing on L that is bothering me is his hand in his pocket~~ It doesn't look as defined as the rest of the art and it bothers me a bit :\
Beautiful work as always, and keep up the nice work!! I hope that you do more pieces like this in the future C: Maybe one of Light and Misa would be wonderful ;D
Sorry I'm critiqueing again. It's just that you're the only artist I watch that asks for critique! And I love critiqueing!
The folds on the clothing really make this a stand out piece. Your technique makes them look real but somehow.... painted with a pallet knife or really thick watercolours. The same goes for the feathers as well.
They're hair is beautiful, highly detailed... almost photographic! The double light on the hair is a wondrous effect too.
But, on L the light coming from the middle is a lot better represented than the blue from the outside. Its the same for Light but his red outside lighting is better done than the middle light.
Not only that but, something is off with the faces too. They are good on their own but the seem too small for their heads. And Light seems to not have enough chin.
The apple looks a little flat too but that might be because of the watermark.
The Death note and the ribbon on the sythe are fabulous.