Another awesome pick. The placement of the tickling hands was good as was the pose Setsuna is in. The tongue licking her suggestively near that region was a good touch, as was also the mysteriousness of the ticklers (by way of concealing their face and eyes). I particularly see a difference in the color job, and I like it over his previous color jobs. Tones are more blended in this one, and more colors are used. Not just flat colors mind you, but variations of them from light to dark. Its a very vibrant picture. Its a wonder to know he did this with Paintshop and not Photoshop (it could be Photoshop, but I don't think so.)
The color job is really inspiring. While his style is common and seem everywhere in anime and manga, he has used different techniques which set his art and style apart from other artists that also use this style. Its amazing that he can churn out such pictures.
Its really something to aspire to, and not because of the tickling. The lineart is whats key here.