Also, I didn't find another pic of Mikuru that had her looking so cute and adorable as this pic, and also in a santa costume, and also in which she was more appropriately dressed. Those 3 criteria I could not find all together in a single picture.
Also this isn't porn. This is art. Even if she was fully naked, this wouldn't be porn in itself. For it to be porn it has to be done in such a way that it is blatantly obvious that the sole purpose of the image is to cause the viewer to be sexually excited, and not just be of good artistic/aesthetic value (as this picture clearly has good artistic value). Heck, even in art museums you see nude cherubs in sculptures and paintings who look like naked babies who are obviously WELL BELOW any age where sex is appropriate. That's not considered porn. In fact most of that classical art is considered very HIGH QUALITY artwork. While lack of clothing can contribute to an image's sexuality in some cases, nakedness by itself is not always a good indicator of whether the image is porn or art. One must look at the overall image to gauge whether it appears to only be for sexual gratification of the viewer, or if it clearly is a work of art.
I considered this image to be a work of art, and NOT porn.