It's got better fingers but the penguin isn't on her head. a stunningly beautiful japanese fashion idol is standing on a table, surrounded by a crowd, in a night club. She is wearing a slinky dress, showing cleavage. She is standing casually on a table and she is looking up at a penguin standing on her head, balancing two butterflies at each end of a balancing pole it's holding in its peak - like in a circus act.
The scene is captured by a professional photographer, using professional lighting to perfectly capture the details and her skin tone. He is also documenting her penguin's abilities.