It's the Tamae!

A lil' sequence of TamaeFTT holding up a magic wand, only to turn into a 10 year old magical girl, because what else did you expect would happen, Tamae?

... What? The diaper? Mmm... I guess it's part of her magical girl costume? I dunno if regular mahou shoujo rules apply here tho, Tamae may end up going back to being a 36 year old undiapered adult male once the magic wears off, or... Maybe she won't~

Tamae had been doing amazingly cute AR and AB pics years before I even started uploading drawings myself, you can check their artwork on Twitter and Pixiv.