DX Town art style
One of the elements of Animal Crossing games that DX Town is expected to satirize is the super-deformed proportions of the characters. In the first three games (Animal Crossing for Nintendo GameCube, Animal Crossing: Wild World for Nintendo DS, and Animal Crossing: City Folk/Let's Go to the City for Wii), a player character's head makes up half his height.
In DX Town games made for platforms with a 3D API, the proportions of a human character are much closer to expected human proportions (6-7 heads tall). To achieve this without shrinking everything into a mass of tiny pixels, the perspective cannot be fixed to the top-down nearly-2D perspective of the AC and Harvest Moon games; it has to be more like a typical PC RPG at times, allowing the player to zoom in and rotate the camera to see behind buildings. This also means we can't do that horned tyrant's helm thing that AC for GameCube does, lest I be accused of a shout-out to Ico.
In 2D games, one can't as easily get away with realistic proportions, yet proportions are still expected to be less deformed than in AC. Plan on 4 heads.