Can anyone identify the hentai from this panel?

[Manjaro]

I remember browsing a site like a year back and found this hentai image with no context. Over time I've kinda just held onto it as a funny meme but now i'm pretty curious as to where it comes from? Can anyone take a guess at the Hentai? It's clearly got something to do with Futanari but that's as far as I can get from my captain obvious powers. I suppose there are no wrong answers.... except if someone actually finds out what it is and everyone else realizes their answer was wrong. But until then, think of it as a game where everyone's a winner without a medal.

 

[Murakumo]

looks familiar....I'm guessing the genre may be cross-dressing? not sure.
try bringing your request to the "Adult" section on the forums, it's more likely to be found if you bring your identification question there (I've done so quite a number of times with Visual novels :)