If I had to guess, I'd say that's likely Yuuka and Kagerou with the artist forgetting to draw ears, but that could be two random characters I don't recognize as a reference to something else, so I hope a translator can clear this up.
I'm thinking that's Kagerou in her non-werewolf days. It's mentioned in her stage that she turns into a werewolf only on the night of the full moon. And really dislikes getting hairy from the transformation.
In all honesty, I'd love a scarf made of Kagerou-chan's wolf hair.
T...Take good care of it, okay?This year I received a Christmas present from my regular customer, Kagerou-chan. These hat, scarf, and gloves are sooo warm!This is handmade? Incredible!! You must've worked hard to gather this much wolf fur.Don't tell me she doesn't realize that's my leftover hair...?