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Artist's commentary
怪人開発部
Today's experiment is currently underway in the laboratories of the Monster Development Department.
This picture was originally going to be of a silhouetted Etna pressed up against glass while in the shower. It changed somewhere along the way to have her suspended in fluid, more akin to Rei Ayanami.
This is a great example of how to use 3D when you could have just done it in Photoshop in 1/10th of the time.
The blur comes from frosted glass and the bubbles are all individual 3D objects that are controlled by a particle simulation and refract the light.
What totally unnecessary overkill!
But the important question is: Is she facing towards the camera or away?