This time i try not to merge too much during my painting progress, so i hope it helps you guys!
Personally i doesnt use too much layer effect except the starting color thumbnail or final refine, I love select color and straight paint on top because it feel alot more freedom and easier for me to mix my color.
I always started with 2 tone, seperate the light and shadow in different layer so it is easier for me to select the part i need when i am painting
I love using a soft gradient here so when i add in the base color they will have a very soft color changes, which helps makes my color looks more interesting.
then i will use either Multiple/Overlay or Color layer effect to add in the character base color.
Then i will start painting from here, since i have every color i need so i doesnt need to use any layer effect anymore, just happily paint on top!
I find the overall detail is lacking and not interesting so i add in some hair to emphasize the depth, and some torned stocking so i can have more shape changes in my drawing.
Then i will merge everything together from this stage and do a final refine like emphasize the thigh squeezing, lineart and add in more atmosphere
And thats all of my usual painting progress! I hope it helps
See you next time!