I don't want to set this Picture in a bad light (I mean the Mood Lighting is realy good, and the Picture is too. The Sizes, colors, eveything actualy ...) but this isn't realy a "Naked-Shirt" if the Person in question (The Grey Catgirl) is actualy wearing something below the shirt. I can See Panties, cute ones. Soooo she actualy wears something.
On another less noteworthy note: Why isn't the tail connected to the Body? From my view i can see a Triagle between where the Tail ends and where it should end. Or is that me just nitpicking about another piece of that Shirt? (It does have a Simmilar color to the ground ...)