Danbooru-based image board with a specialization in high-quality images.
animal_ears katsura_kokoro nekomimi pantsu photoshop scanning_artifacts scanning_dust school_days tail

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Are we sure this is a photoshop?
it's from 改造連合完成所... though I dunno what has been photoshopped.
I tagged it. The pantsu are cleary drawn in as are parts of the legs and the middle edges of the skirt. I'm guessing the skirt used to be less revealing in the original.