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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:  

safe2164514 artist:imafutureguitarhero505 artist:tjpones3937 sci-twi31197 twilight sparkle356199 alicorn312149 pony1592400 anthro357330 equestria girls254580 g42016740 2d to 3d45 3d121812 absurd file size3344 absurd resolution67315 adaptation68 anthro ponidox610 anthro with ponies3579 bath3508 bathing1203 bathing together125 bathtub2352 black bars379 bubble8789 bubble bath446 casual nudity9889 chromatic aberration2062 confused6649 conversation862 cutie mark hair accessory111 dialogue91912 discussion in the comments817 dripping7979 female1791919 film grain495 floppy ears72414 foggy glasses9 freckles43449 frown35871 glasses88049 handwriting69 horn185135 implied breasts21 implied nudity496 lampshade hanging88 letterboxing1690 lidded eyes47410 looking at something4972 mare734496 nudity509167 open mouth235285 paintover172 recursive fanart44 self ponidox10303 signature43224 sitting91582 soap bubble319 source filmmaker67612 strategically covered3589 suspicious591 text88694 twolight1544 wall of tags6527 wallpaper20775 water25039 we don't normally wear clothes1081 wet11581

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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.