Interesting concept.
This overall is a nice piece, I'll tell you that. However, there are minor flaws that seemingly ruin it. For starters, on its 'chest', the lines are uneven. One side has more of it than the other, and at our right, the end looks as if it's going to 'bleed' the ink. Second, the toilet paper gives us some insight of its character, representing a bathroom decor, and the arms are pleasantly awry. However, they are also, uneven in some places and the lineart is shaky. And I highly suggest using acrylic paint in white as whiteout to erase the pen lines where the arms come out of the hole of the toilet paper. The eyes and flowers are cute.
5/10. Better luck next time, you can do it.