This is an illustration of a female anime character rendered with a soft, muted color palette that gives it a vintage or nostalgic feel. The character has a thoughtful or perhaps introspective expression on her face. Her eyes are slightly downcast, with brown irises and dark pupils, and her small, delicate mouth seems to be slightly parted. Her skin is fair, with a subtle blush on her cheeks, hinting at a sense of warmth or shyness.  Her hair is a dark brown color, with a straight fringe cut across her forehead, and it is styled in twin tails secured with brown ribbons matching her hair color. You can see her right side profile; the tail on this side gently rests on her shoulder. The details in the hair's shading and textures give it a realistic look, despite the overall stylization typical of anime art.  She is wearing what appears to be a vintage-style dress reminiscent of a Victorian or other turn-of-the-century fashion. The dress has puffy sleeves cinched at the wrists, creating a blouson effect. The bodice and sleeves of the dress are patterned with what seems like a floral design in shades that blend with the overall dark tone of the fabric. Meanwhile, the collar is white, adorned with lace details, and there's a black bow tied at the neck, which provides a nice contrast to the lighter fabric around it.  In her right hand, she is holding a lit cigarette, her fingers positioned delicately around it. Smoke gently rises from the cigarette in wisps, dispersing into the soft grey backdrop that resembles clouds or fog, which gives the image a dreamy atmosphere.  She is seated, although the surface on which she is sitting is not clearly depicted, with her left hand placed gently on her folded left leg. The skirt of her dress drapes over what seems to be her knees, again in dark tones with the floral pattern, while the underskirt is a lighter shade, relaxing the color scheme further.  The lighting in the image suggests a diffuse, soft source, casting no harsh shadows and contributing to the overall tenderness of the scene. The artwork's delicate features and muted tones create a sense of calmness and reflection.