So I attempted to find the artist of this and post #272655.

By Googling for メモリーズオフ 抱き枕 (memories off dakimakura), I found several stores with this dakimakura, and a couple of them mentioned すくすくレヴォリューション (sukusuku revolution). Searching that took me to their Twitter, where this tweet confirms it: "On Nicolive it seemed people were saying they didn't know about this work, so I'll post it here."

If you look at other works associated with this circle and Stylus, you'll see other dakimakura of a similar style. @hypergoodboy on Twitter seems associated with both circles, and if you look through the images they posted, it seems they're involved in drawing works of a similar style as well. However, I couldn't confirm the artist for certain, so I've left tagme there.

Thanks for your efforts.