This sequence was done as a part of the same series of designs that I later animated. In this study I was mostly concerned with how the hair and on the back and tail formed.
Here I have the tail growing out from the base of the pelvis at the coccyx–which is we humans’ actually vestigial tail. If you look at the shape of most animal’s backs, you’ll see that the tail it attached in a similar location, making a smooth line from the animal’s spine through the pelvis and out to the tail itself. I hoped to do the same thing here.
I should note that I am bothered by a trend I’ve seen among some artists where the character’s tail protrudes from the back at a 90-degree angle, often even above the character’s beltline. It’s just not anatomically correct. I don’t care that they do that in anime. It’s just plain wrong!