That's a really nice picture, seeing Aya and Megumu among the penguins in what is probably Antarctica reminds me of Werner Herzog's Encounters at the End of the World.
I really like what polar clothes the artist chose to gave the two tengu, it totally fits them, from Megumu's blue coat and white scarf to Aya's golden coat and really long red scarf with her trademark leaf motifs and pom poms. Too bad the artist didn't give the girls pointy ears, though, but that's just me nitpicking.
