Some rules are meant to be broken. There are those who will tell you that whiteout is not a drawing tool– under no circumstances should you use it to make white forms on a black area in a positive way. (Or, more properly, “solvent based correction fluid” is not a drawing tool, etc.)
Wise cartoonists say the heck with this. Cartooning is all about making marks on a page that reproduce well in black and white. How you make them is your business. And whiteout, especially the flowy kind that comes in a penlike tool, is capable of surprising subtlety. Not that this image is particularly subtle. It’s pretty obvious if you see the original that I intended the overcoat to be the biggest of big solid blacks and inked it in with a brush pen to make it so. And then I decided the big black was clunky and took up too much of the image, so I broke it up with a pattern of my favorite fill, the field of spirals. And I used the tool that was close at hand to do it.
Still, I think it’s an interesting effect, particularly because it was a brand new whiteout pen with a lot of solvent in it, which created the strange transparency in the white lines. The size of the white lines also adds to the contrast between the texture of the human character’s clothes and the fur of the shaggy little being behind him.
Some people just don’t need tailored overcoats.