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Description

Original artwork by tjpones:  

 
Rendered with 9 4K renders @ 256 DoF samples  
12 lights used in this scene
 
Programs used:  

safe2175639 artist:imafutureguitarhero511 artist:tjpones3961 sci-twi31368 twilight sparkle358009 alicorn314732 pony1603937 anthro360032 equestria girls256067 g42030463 2d to 3d45 3d122732 absurd file size3396 absurd resolution67479 adaptation68 anthro ponidox610 anthro with ponies3605 bath3524 bathing1205 bathing together127 bathtub2369 black bars384 bubble9202 bubble bath449 casual nudity9939 chromatic aberration2082 confused6685 conversation865 cutie mark hair accessory114 dialogue93091 discussion in the comments821 dripping8023 female1804218 film grain506 floppy ears73050 foggy glasses9 freckles43978 frown36155 glasses88789 handwriting69 horn191183 implied breasts21 implied nudity498 lampshade hanging89 letterboxing1704 lidded eyes48093 looking at something5041 mare741965 nudity513129 open mouth237831 paintover181 recursive fanart44 self ponidox10382 signature44165 sitting92468 soap bubble322 source filmmaker67862 strategically covered3616 suspicious593 text89719 twolight1571 wall of tags6663 wallpaper20837 water25542 we don't normally wear clothes1093 wet11684

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Fwelin
Solar Supporter - Fought against the New Lunar Republic rebellion on the side of the Solar Deity (April Fools 2023).

@Background Pony #D518  
Her head is 90% pony, and is both the majority of what we can see and what our eyes naturally are drawn to first. It doesn’t work as well without her being the human Twilight we’re familiar with the background of.
 
We don’t even know how human-like she is under the water other than her probably being bipedal.
Background Pony #7A61
@Background Pony #D518  
The entire joke is the contrast between human (nakedness and common bath and a no) and pony (mostly always naked and taking bath in group apparently in this series of comic).  
So putting a 50/50 human/pony kinda lessen the whole thing, since for we know all those could only be half-weird to anthros. With a recolored human there is less ambiguities about what her social standard might be.
 
Kinda hard to put it into words without overthinking it. It just feel less funny with an anthro, imo.