Also known as: シテヤンヨ, 髪行類, 腿音
Fucked-up version of Hatsune Miku's head with Twintails for Legs (or is it Legs for Twintails?). The Meme originated with post #674465 by Ryusei (Ryusei B).
Adding What to any image of this creature is understandable, but you probably shouldn't overdo it.