Responses
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It is drawn by Kyuugou indeed, but it's not a manga. If you read the next pages you will see that it's a special insert or something. Different BL authors had drawn their own rendition of Shijuu Hatte (or 48 Hands), a Japanese version of Kama Sutra. So far I haven't seen a compiled version of that one.
It was so sexy. Could you say what manga is this http://www.mangago.zone/read-manga/tasogare_wa_karera_no_jikan/mh/c003/1/