The first thing to say, is that i was forced to use the reflection of the subject in at least two cards, and this is one of them.
That said, the concept is based on two version of the character: i started thinking at this queen as a thief queen, so i gave her a crown, that isn't just a lolvey tiara, but show her power and her habit to fight, when needed. And i wanted her to hold some coins to remind the card seed. Then i had to think about the reflection: one side shoud look visibly different from the other, so i played with the facial expression and gave a stingy and a little crasy face to one of them, while the other queen was more peacful.
hope you like it!
Work in progress and line art