Soon to be used in a hack of mine, but do feel free to use.
A slight bit of MP1 was used for the sprite
The file contains GFX32 but rename to the following for certain actions: Rename it to GFX32.bin if you're willing to use Luigi as your main player. Rename it to Luigi.bin if you're willing to use the Separate Luigi Graphics Patch
I'm rejecting this graphic not only by being a simple edit, but because of what it represent as well.
Luigi is usually the taller brother and is skinny. Sadly, your player sprite makes it look like "slight" taller Mario. Also, as per Core Values, please don't make simple edits, unless they are useful. It takes a bit more than changing head and body to make a decent player sprite. Be sure to look at official artwork as references for your pixel art and try again, so you can make a more unique Luigi player sprite.