This toon is unique from the others in that rather than borrowing women from seperate pictures, and creating a new scene from them, I took a single picture of two woman in a bathroom, and converted it into a tickling picture. Here is the original I started with:
<img src="http://www.boomspeed.com/drew70/140011.jpg">
In the original picture both women were topless but they had on these funky looking vests which I got rid of. I put a blue dress on the tickler. The breasts on both girls are uncopied. In fact the ticklee's entire upper body and head are uncopied. Only her legs, and her left arm, for the most part. I elongated the bathtub considerably to avoid drawing the rest of the bathroom. I nixed the venitian blinds on the window in favor of a plain outdoor scene. The tickler's tickling hand was resting on her own leg in the originial pic, and she was just sniffing the other girl's foot. The bathroom tiling was done freehand, and not copied.