Who: Izuru Kira and Gin Ichimaru
Whose: Bleach (c) Kubo Tite, kitty!Izuru design (c) whoever owns the site mentioned in the description
When: February 2007
How: ink, computer

This is actually fanart of fanart, the kitty!Izuru design is completely stolen from this Japanese fanart site as it is too. Cute. For my brain. x_x ♥ How can I not draw that?
The cat ear looks a bit weird in my version, I should have drawn the other one visible too >_<

Not much to say, it's kitty!Izuru with hints of GinKira. If that doesn't win, I don't know what does. 8D