Not quite sure who drew this but found the style interesting. Found it while searching for another image using Visual Search, but got a 404 page when going to source.

Reverse searched on here three times to be sure it wasn't uploaded already; no results came up.

I think it should be rated Suggestive based on the pose and text. Wanted to preserve it in case it's no longer searchable at some point.

If anyone finds the original artist please feel free to update the tags.

Style reminds me of someone but I don't know who…

Surprisingly, Yakovlev-Vad's Lyra artwork here brought up the related images that led me to this.

Might possibly be a human to pony transformation, but I won't tag it unless it's confirmed.

*UPDATE 34 minutes later, 1:25 PM, 7/25/23: Cinderheart said it's obviously AI so tags have been edited.