Here's the original link: http://www.nicovideo.jp/watch/sm5798896
Note: I did not make this, simply uploading to youtube becuase nico video doesn't let you embed.
Via Sankaku: http://www.sankakucomplex.com/2009/01/12/megurine-luka-erotically-illustrated/
In this video, the artist who calls himself Xai creates the lineart in Systemax SAI, and then colors in Photoshop. He said that drawing Megurine's clothing was a hassle, so he got rid of some parts-- in the chest area. If you ask me, laziness really did help out. This is one of the more popular images of her around. You can see Xai's artistic profile through Sankaku.
-Enjoy
Songs:
1. ユメロケッツ
2. Parallel Lines
3. プラスチック・ガール
Find them at Piapro.jp