Cat! Yes it is. The different for this artwork is not showing the typical cat, instead it is a girl with a cat kind a look. From the photo below, it will be transformed to a cute catgirl as you scroll to the bottom.
The imaginary feline traits are reside inside the girl such as the dazzle and shining crystal eyes, a pair of cat ears and the small little nose on her face. Beautiful is a must for the character.