Resized to 80% of original (view original)
Artist's commentary
Iruru
Full-res, additional versions, step process and PSD files available at:
Patreon > https://patreon.com/posts/53739531
FANBOX > https://zssh.fanbox.cc/posts/2488845
Gumroad (Old rewards) > https://gumroad.com/zasshu96
Twitter > twitter/z_ARTs96