If I had to guess, I'd say that's likely Yuuka and Kagerou with the artist forgetting to draw ears, but that could be two random characters I don't recognize as a reference to something else, so I hope a translator can clear this up.

I'm thinking that's Kagerou in her non-werewolf days. It's mentioned in her stage that she turns into a werewolf only on the night of the full moon. And really dislikes getting hairy from the transformation.

In all honesty, I'd love a scarf made of Kagerou-chan's wolf hair.