I knew there was no way on this green earth that I would finish this image in time for Christmas Day, so in the meantime I'm giving you guys the initial drawing.
From here it will go into Illustrator so I can clean up and vectorize the line work and base colors. (The line work may look pretty clean in this size, but close up it's very fuzzy and rough in some places.)
That's milk, btw. XD
If it turns out the way I want, it will also be available as a Christmas card next year.
Merry Christmas and Happy Holidays to everyone!
Photoshop CS2, drawn on a Cintiq.