This was a painting test following a "tutorial" by Yuumei - an artist on DeviantArt. I'll be honest, some of the instructions were really vague and not helpful because Yuumei's an insanely gifted pro and just does stuff by sense. It seemed a lot like:

I'm not that awesome (I need references for everything) so I was mostly just trying to capture the same melancholy feel her painting had. 

Originally, it was supposed to be a request but it more or less morphed into a negative-colour version of Ai from Touch after I started painting >.>

[Sort of spoiler-ish but not really?] This is basically how I expect souls in the Spirit Plane of the Touch universe to look when they have form: white-blue/washed out like a ghost. Otherwise they're just rainbow coloured balls of essence/light like those in the background.

Surprisingly this only took about 1.5-2 hours. 

Tools: Wacom Intuos Pro M + Clip Studio Paint.

*Re-uploaded full-sized version because I found it and I actually like it better.