Her head looks a bit too high to be cunnilingus.
Looks like implied_futanari to me.
Not tagging because I don't know what the artist intended.

Looking at all his R-18 work, I don't see anything in the way of futa, so I'll go with cunnilingus.

Cholesterolicon said:

Her head looks a bit too high to be cunnilingus.
Looks like implied_futanari to me.
Not tagging because I don't know what the artist intended.

It's tagged yuri on pixiv.net by the artist also she's probably working way down.