I don't know what's more ridiculous: the fact that he's got a big skull on his chest or bright white boots.
If you answered 'white boots' then you got it right! They pretty much kick the Punisher costume's lame quotient up a couple of notches and that's why I didn't do them on this image. Well, that, and the fact that I composed this image on the landscape side of the paper. Basically, bad planning on my part - so, that kicks my lame quotient up a couple notches too.
Oh, and that gun is off scale like you wouldn't believe.