This is Kaylah, the daughter of Sorien and Crystala in the Flexible Survival universe. She is a shifter, able to change her shape. In this image she's somewhere between 7 and 10 years old in terms of maturity, and doesn't fully have control of her changes- her tails tend to change depending on who she's seen recently, and her mood. The art, which is FANTASTIC, is by Hush ( http://www.furaffinity.net/user/hush-a-bye/ ) and Crystala actually commissioned the piece.
Ain't it great? :)