There are relatively few artists that draw this sort of thing, and even fewer that draw it well. Turn-off or not, it's undeniable that Jeff has some serious skill, and I'm glad he doesn't use it just for the usual /e/-type pics that other artists produce by the hundreds.
This is the (futarised) scene from Black Lagoon. It's missing a few things (yet the phone was added) however, it has some of the key points (the miniature flag) so it's pretty complete.
We could say that they're boy's, but like Fred1515 said, those are clearly breasts. It's kind of plain to see. That said, no vaginas true. But wouldn't that make them she-males/newhalfs then and not boys?
I only even ask since it seems like the newhalf tag is taboo, what with only 100 pictures; Seems like people usually just default to futa or boy on the breasts but no vagina thing.