Oh god, I hope to hell this was just a commission. The level of detail put into this is great, but makes the the subject matter all the more disturbing and repulsive.

You can take this in a non sexual way, maybe she was a prisoner of war and this is how she was executed? nudity doesnt equal sexuality all the time.

Knowing furries, she was probably raped, then executed by drowning, and then raped again by ocean-dwelling tentacle monsters.

good art! Sad use of it...

This is beautiful, yet extremely disturbing.

Folks, it's aquaphile art, aquaphiles often get off on breath control and drowning as an additional part of the kink. There's plenty more disturbing stuff out there.

Looks like the artist is Kacey:
http://gurochan.net/fur/res/196.html#196

Kacey?
KACEY?..
Excuse me, but I just refuse to agree that my favorite artist is drawing drowning snuff

DIdn't found facsimile like that in her works on FA, though initials K.M. are same.. She got similar in theme, but opposite in sentiments picture ..