Greetings of the New Year 2009

A Happy New Year.
I will submit New Year's greetings art of the 2009 version that I distributed to here in the meeting place of the event.

In Japan, a cow becomes the drawing card position of one year this year.
This is called [ETO].

story
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In the New Year, Lugia and Latias visit the ranch of Miltank.
Lugia used Moomoo milk of Mirutank habitually secretly.

Miltank "Welcome~"
Lugia "Do you get Moomoo milk?"
Miltank "OK"
Latias "I want to drink, too."
Miltank "OK~"

Latias "This is delicious"
Lugia "I am glad to have you like it"

Moomoo milk which Lugia drinks habitually.
As for you, how is one cup?

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Warning !!
I prohibit a Fav & download by a Japanese artist.

About it, I will demand cooperation.