Zanmu Nippaku from Touhou Project
Alternative :
nippaku zanmu, 1girl, solo, purple black hair, red eyes, long hair, cone horns, horn ornament, alternate costume, santa hat, fur-trimmed headwear, fake mustache, white mustache, bare shoulders, cleavage, red dress, strapless dress, red elbow gloves, santa costume, belt, fur-trimmed dress, white thighhighs, red high heels, fur-trimmed footwear,
