Saki and Pepper, the two seven year old golden retrievers, are practicing writing their Kanji. I think this is at the house of Saki's Japanese tutor. Unfortunately, Pepper seems to have misspelled her name.
I get to explain Saki's name a bit here. Her biological parents spelled her name 鎖姫 which roughly translates to Chained Princess. They had rather dubious intentions for her from birth, it seems. As Miranda, Saki's adoptive mother, started to research her name, she discovered the meaning of the spelling and was rather shocked. So she searched for a better, more positive spelling, and found 幸 which means good luck, fortune, and happiness.
In this drawing, however, Saki is using the original spelling of her name.
Anyway, with the lesson out of the way, I can say that Ketsa did a great job on this. Saki looks adorable in her kimono and with that big smile. I love her toes peeking out from underneath. Pepper always looks cute, and this is no exception. And with the new shading technique, I'd say this is Ketsa's best work so far. Go check out his stuff. :)