(C104) [Hutoshi Nyuugyou (Hutoshi)] Ama Ema Therapy (Goddess of Victory: Nikke)

Emma turns a supposed therapy session with the Commander into a playful, body-focused treatment, using her enormous breasts to massage, lift, and press against him while he tries—and fails—to remain composed. The bedroom encounter escalates from careful breast play into teasing oral intimacy, with their dialogue shifting between professional reassurance, embarrassment, and mutual enjoyment while penetration stays off the table. A final afterword identifies the creator as Futoshi, links Emma to his earlier Nikke drawing, and announces a break before the next winter Comiket.