This is actually super adorable! I totally love this concept. Kids always love playing dress up, and this is so precious seeing Twilight doing just that with Princess Celestia. Knowing the Princess, she wouldn't mind this at all and would probably be enlightened by this, especially with Season 3's finale' and all. (Trying not to spoil anything. XD; ) I adore the fact that Twilight has her own little sun to raise like this; it's so cute. X3 The lighting is lovely; it totally gives the impression that the sun is actually rising, so perfect for this image. I also love how you've coloured the bed sheets, with soft folds and lumps in the background. It's not overpowering the folds in the foreground but just enough to be seen. I think my most favourite part about this is seeing just how tiny filly Twilight is wearing Princess Celestia's shoes and crown; I've always found that absolutely darling, to the point where I can't just describe it, but it's something that just, is. XD If that makes any sense. Haha Lovely work!
I was so overwhelmed by the indescribable cutness, it was only upon multiple viewings that I noticed the indentations in the bedsheets, the darkness of the pillows further away from them, and the various beams of sunlight