I would lore dump here, but I don't think I have talked much about Tay in order to do that, but all you need to know about this drawing is that Tay is a spy who had to befriend Oggy as a different girl named "Laura" in order to spy on his other friend Ego or to ask Oggy to do various things to him
Also that's not how her original design looks, she is wearing a disguise

Another note: I KNOW IT LOOKS LIKE OGGY IS STRAIGHT UP NAKED, BUT HE IS WEARING PANTS, IT'S JUST THAT IT'S OUT OF FRAME LMAO so I'm tagging this with partial nudity only