@yukinoh1989 You commented on the image on 4 January, but I never came back to answer you.
After looking at the image, I think what makes it different (besides the off-model frou/bangs – well spotted) is that the object no longer seems immovable, just annoyingly heavy, so what would be ideal is the pose from the first image (where it looks like she’s digging in by the heels) with the tail motion from the second image (which would imply she took a step back and it was dragging slightly).
Note: I know some land mammals keep their tails active as a counterbalance when pulling on something, but that seems to be a digitigrade quadruped thing, mostly, and I couldn’t find a reference for an otter rearing up and pulling on something with its forepaws, so…
