Pretty nice, I like the overall composition and stuff.
• I would raise the title a bit, or lower all the stuff on the bottom, so there's some space between the bottom of "CLEAR" and the smoke from the ship. It's awkwardly close to touching.
• Re-check your perspective. The boats look pretty decent, but the crate is definitely a bit wonky. If it's tilted then the lines won't necessarily meet a vanishing point on the horizon line, but if so I would tilt it
more to make it clear, right now it just looks like a mistake. Taking the time to make the metal ingots all the same size would be good too.
• I would get some reference and try to improve the water. I mean I know it's water because there are boats, but it's too blobby, amorphous, and going in all different directions to really look like water. Waves tend to be more pointy and have a more consistent pattern.
https://i.imgur.com/c45osmN.jpghttp://www.boatnerd.com/news/newpictures02/wyoming6-23-02mn-pg.jpg • It's a bit hard to see depth on the cannonballs. Especially the big vertical one. Because you have a hard outline on it, it's almost more like a flat speech bubble. I'm not entirely sure about a solution for that though. First I would try fading out the trail as it goes into the distance. You could also try treating the trail like the particle effects you have in-game, like overlapping circles. (more like you've done the tugboat smoke)
• How about having one of the cannonballs flying past the tugboat, behind it? You couldn't make it too dark or it would mess up the nice silhouette, but it might add a bit more depth and drama. Maybe just show the trail of it. Just an idea.
Something like this? (or maybe lower, I dunno)
• A minor nitpick, but you might lighten the shading on some of the prow foam of the tugboat, just so it looks more white. Also make it higher at the very front of the boat, so it really looks like the boat is pushing through the water.
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