Matyingying posted this on his blog but I think he's crediting it to Fuyutarou, who posted the parent image:

ふゆたろさんにえーてるたのんだらかいてくれました！！あああああ！！！！！！
忙しそうなのにありがたい…ああありがたいいいいなむなむ

Matyinging requested Fuyutarou to draw this one. So this belongs to Fuyutarou definitely