As for who this is? It's Lumen, one of Nanaki/Red XIII's race in FF7.
As for /what/ this is? It's me dorking around with a tablet that's ACTUALLY PRESSURE-SENSITIVE. Scanned a sketch and just started painting over it.
Mmmm. New tablets.
Also, a friend of mine who RP's Nanaki a lot refers to him as a 'kippy' (I think as a combo of 'kitty' and 'puppy'.... I don't think Lumen would be amused by the term.