Part two of the character design for the main character of a webcomic project.  This is the ghost form of the titular Ghost Squirrel.  Read on for part two of the pitch description:

It’s not all fun and superpowers, however: being a Ghost comes at a cost.  Most people can’t hear or see him, nor can he partake in the everyday activities living people take for granted – interacting with solid objects, conversing, having lunch.

Not being alive anymore came as a serious blow to the normally fun-loving, life-living Squirrel.

Luckily he has managed to acquire a magical device (the SPIRIT CAPTURE CLOCK) that grants him the ability to flip between his usual Ghost State and a tangible form.  The Clock, however, can only make him tangible for a limited period of time over-all.  While Squirrel would love to spend that time enjoying normal activities, he is ultimately too focused, too responsible a guy.  He only uses the Clock’s ability when it’s important and necessary (knocking people out of the way of projectile glass, for example) and he never uses the ability for personal enjoyment – unless he can do both at the same time of course!