That cel was from Art Shop Rose, right? Someone 
brought up the same question about that cel and 
one like it awhile ago when they posted it, and I 
think they were able to identify it (they thought 
it was from FY, but it's not). I just wish I 
could remember the name of the thread. ;-; You 
might want to try the search engine on the forum 
to see ifyou can find it, I think they thought 
the cel was of Taka if that helps any. Good luck!

Ryouko