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What is in the image:

WDTagged Character:

WDTagged Tags: 1girl, bowl, hat, breasts, realistic, witch hat, nipples, barefoot, navel, photorealistic, topless, holding bowl, holding, standing, black headwear, small breasts, underwear, full body, reference inset, witch, indoors, japanese clothes, multiple views, black hair, photo inset, fundoshi, underwear only, medium breasts