Someone tagged this as bad_anatomy, which I think is a misunderstanding. Let me explain.
The image is a two-view composite. There are no explicit panel borders; instead, the body parts and the edge of the bed themselves act as the boundary between the views.
The girl is kneeling on the floor beside the bed and leaning forward so that her torso rests on the mattress. This is the foreground view. We only see her upper body because we're looking from the bed's direction. If the image extended downward (and the bed were removed), her legs would be visible.
The background (the right side of the image) shows a second view: a close-up of her rear from behind.
I hope this helps.
