Asuna and Suguha
Characters are Asuna Yuuki and Suguha Kirigaya, and there are 2 panels in this commission.
In the first panel, Asuna and Suguha are standing together looking at the viewer while smirking like in the third reference. Asuna is on right and Suguha is on left.
They are both wearing the same outfit, the white thong leotard with collar like in 4th and 5th references (without the overcoat) . Outfit is inspired by another commission
In the second panel, it is a view from behind where Asuna and Suguha are squatting down and kissing the cock of a man (any male of the artist's choice) like in the 6th reference image. The man is wearing the same underwear as the men in the last reference image and he is getting kissed through his underwear. Asuna and Suguha are wearing the same outfits as in the first panel.
The background is any room of the artist's choice.