Popcorn the Kirin owned by Midori Kuroba
Dreamy Daze owned by 2shy
So, one day 2shy had a dream that he got a commission of his character tickling a non-existent character belonging to his pal, Midori. He explained this dream to her, and that it was now her job to make "Popcorn the Kirin" exist so he could make it a reality. Midori fell in love with the idea for the character and actually went on to get a couple of pieces of her to bring her to life, and true to his word, 2shy got this picture. This also explains the dialogue in the piece. =P