This image is so cute and playful, even if they are dead. Even the expressions on their faces and their pose show how fun-loving & content the dead can be.
The detail in this image is fantastic. Everything is included, from his burns and torn jeans to the stitches on her reassembled body.
I'm especially impressed with the shading, particularly on her face. (The shadows fall in a direction that would be realistic to the light source, and so it is clear that the artist understands how to effectively create shadow.) This skill is also seen on his jacket with how the artist has managed to give it a sort of shiny look.
The only improvement I can think of would be with his left hand; it looks a little off to me, like it's at an odd angle. Also, the background could be more than just a filler. However, the use of a simple background ensures that focus isn't taken away from the subjects, so that's fine.
To sum it up, this is a very impressive image from an obviously talented artist. Grotesque but sweet; great combination.