Picture is size-reduced from 5150x3646 image from the full colour HQ scan (197MB totalsize) excellent doujin "Neko Paradise" by notable circle Sayori Works. These two catgirls run a cafe dressed in these costumes. The catgirl on the left is wearing a hat that has room for her ears. This style of hat is also worn by human girls pretending to be a catgirl. In the Ragnarok Online MMORPG, there are nekomimi headgears like this which some players might be able to obtain if they are good enough.
>>1409613>>1409559>urban legend / this two doujin wasn't draw by the mangakaThen it's strange that Little White Butterflies [LWB] translator said it was by the mangaka of Freezing. The doujin collaboration between LWB and Iko-subs which also does anime. Not all of the doujin was translated, but the translated parts can be gotten via: ikosubs*wordpress*com /2011/06/26/crossmake-2010-ch1-and-ch4/