Rin Tezuka from Katawa Shoujo, I think.
I hope I’m not over-reaching here, but….most amputee images seem to fetishize the lack of limbs as a sort of permanent quasi-bondage, and usually the people in question are portrayed as utterly helpless: “just a sex toy with a heartbeat”. Nothing wrong with that fantasy in its place, but… I kind of like this image in that, if you were a girl with no lower arms, the corner of a washing machine is probably a pretty decent way to get off. So she seems a little self-empowered.
Pity it’s a top-loader, though.