Animal Xing - At the Hot Bath

An old old work that I somehow managed to not submit.

Based in my Animal Crossing (for GAMECUBE) experience. The character on the right is my Iropopov, and the one on the left is Bunnie.
If you still know who Bunnie is, reach between your legs and yank off a clump of asshair. Do not pass Go. Do not collect $200. This means you, sukebe.

Anyways, I decided I had to submit this artwork because, franlky, I am surprised how "advanced" the work is, considering it was made on MSPaint.
Specifically, the transparency effect on the wet clothing and the underwater portions.