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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:  
safe1878374 artist:imafutureguitarhero375 artist:tjpones3484 sci-twi27621 twilight sparkle322005 alicorn256587 pony1224186 anthro295515 equestria girls223840 2d to 3d40 3d92890 absurd file size2199 absurd resolution69566 adaptation66 anthro ponidox480 anthro with ponies2867 bath3148 bathing1073 bathtub1981 black bars298 bubble6382 bubble bath400 casual nudity8312 chromatic aberration1701 confused5365 conversation749 cutie mark hair accessory76 dialogue74584 discussion in the comments760 dripping6409 female1516170 film grain288 floppy ears60058 foggy glasses8 freckles33611 frown26443 glasses72422 handwriting43 horn101134 implied breasts19 implied nudity458 lampshade hanging63 letterboxing162 lidded eyes35687 looking at something3393 mare566068 nudity423434 open mouth178976 paintover60 recursive fanart36 self ponidox9063 signature31782 sitting72904 soap bubble268 source filmmaker54786 strategically covered3177 suspicious437 text69861 twolight1303 wall of tags4919 wallpaper19557 water16611 we don't normally wear clothes971 wet9280

Comments

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Fwelin

@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.