This is actually not photoshopped believe it or not...it was made by some English company MMG or something. Its from a 'H-anime' (if you can even consider it that) Anime Fiction (I believe it was the 2nd episode)
comment #29528 Do not imbue the name of good, decent, pure-hearted Photoshoppers with the dirty visions of evil, crappy H-Anime artists. (Also, photoshop probably wasn't even involved)