I feel like this is missing some slightly important context that the uploader didn't provide: there are two other pictures in this 'series' that act as a sort of prologue where you see the girl confused with a normal vaporeon behind her thinking "master is sexy", and the second picture is her having sex with him. The story blurb with said pictures are that she wants to be a breeder (of course), got a pokeball, and when she used it she got zapped instead of a new vaporeon coming out and got transformed into this and while she was confused about it all her male vaporeon had sex with her.

https://e621.net/post/show/442162 and https://e621.net/post/show/725239 respectively (would link to their Furaffinity account but not everyone would want/have one)

Base +7, zippoman +6, baalamb +19

here is animatics FA https://www.furaffinity.net/user/animatics/ and yes this comic is in their gallery

Base +8