VN: Kangoku Senkan, Kangoku Senkan 2, Kangoku Senkan 3
Characters: Rieri Bishop, Alicia Viewstream, Kila Kushan (all 3 of them fully naked)
Location/background: up to artist, something simple
Sex scene: Kila Kushan (Pic 1) getting spitroasted, oral by Futa Rieri Bishop (Pic 2) and vaginal by Futa Alicia Viewstream (Pic 3) same pose like the reference (Pic 4).
With 2 panels showing Rieri and Alicia smuggy faces to imply it's them fucking Kila
And Kila to have the same body propotions like the girl in the reference, and a couple of mini hearts because she is loving it.
if anything is unclear you can PM me.