https://www.pixiv.net/en/artworks/83848174

despite the looks, I don't think the artist ever really intends for their touhou characters with dicks to be men; he always tags them as #ふたなり/futanari or #dickgirl. Even in other similar imagesets where they have variants where they have a dick but no vagina like https://www.pixiv.net/en/artworks/82766439 they're still tagged as futanari. There's no tags like 男の娘/otoko no ko or 男体化/gender swap (ftm) anywhere.

A shemale tag or a futanari tag would be more fitting maybe

Also we need to add a tag for the artist EpicArmageddon1/EpiDon/えぴ丼

Base +6, balaclava +6, Crittermania +6, lymasa +6, vfjTgw +17, KKoinen +6