This pair of Hatsune Miku dakimakura covers, with a suggestive one above, and a more revealing one below, are by esteemed artist Sayori, whose work we have had the pleasure of seeing previously. As if that were not enough, we also see an interesting Ranka Lee cover too.
The ero-version appears to be a limited edition.
Sales are by Shanghai doujin event ComiCon 3 (280 Yuan), and by way of Yahoo Auctions for ¥8,500.
Some past designs:
You can find more information on her dakimakura releases on her Pixiv profile.
Maybe I am late in noticing, but Sayori is actually Chinese, and living in China, though her site and similar are in Japanese. Hence the Shanghai dakimakura sales…