So here we have a commission for
So he referenced a page from the #0 of Ibuki Legends. In the last panel of the story we had Ibuki being attacked by her tanuki (raccoon) and tickling her avec feather.
I put a pretty maniacal grin on Don the tanuki. The BG is actually from the page and I mimicked the colouring style so that it would match up.
BW: Pencils to sketch, 01 & 08 Micron Pens
Colours: Corel Photopaint 8 (1997)