Supposed age in the show does not determine loli status. For all you know this image could be her 3 years after the events of Clannad. So even if she's 12 or 14 or 16 or whatever age in the show, an image always has to be considered on its own.
Only the apparent body type as you see it in the picture determines loli status. That's why Etna is usually loli (despite having a supposed age of OVER 9000). It just wouldn't make sense if you take a loli-looking Etna pic that's not "loli" because she's Etna, change her hair color to green so that it doesn't depict Etna anymore, and suddenly it's loli? Nah, the pic itself is all that matters.
Well some of Fuko's explicit posts are tagged loli, so I was just wondering if the rest should be. I know that pictures are judged on their own merits, I was just reaching for some extra justification to span any artistic license. She has a loli body.
*ah-oh*Sorry. I'm really sorry. When I draw Fuuko, in my heart I'm constantly apologizing. But sometimes, ya know, I find that I want to draw some tiny tits!! I want to draw some cherry-like nipples!!!