=3 This is by Sakura Fuji. One of my favorite artists on the web! And I believe this image is bassed on a character in Ragnarok. More-o-this @ http://xration.sakura.ne.jp/cg/index.php
This is definately 95-tan and not a Ragnarok character since she refers to Toshiaki in the text and the top kanji on her hair ornament means 9 and the bottom one means 5.
