Happy *New* Year!

Here's a commission for , who wanted his character, Nero, to be celebrating the New Year in his own way.

Or how he likes to say, "Happy Nude Year!" XD

I was to draw a panel of Nero dressed and getting ready, with a second panel of him having his clothes off and celebrating. He also asked for me to put something funny on his shirt in the first panel, so here you go XD

Hope you like it, feel free to comment ^^