theme: very good idea, flipping the table, you are the enemy in a tower defence game, I like it.
polish: very well polished, simple yet good design, no bugs, the main menu was good as well.
art: love the art, it's cute, it's simple, I assume its handdrawn, very good.
concept: I really like the idea of upgrading, it gives a feeling of progration, it adds a lot to the gameplay.
enjoyment: I really enjoyed it, dodging, shooting, upgrading, it's simple mechanics, yet so fun.