This is cosplay of Cloud mixing many notable elements of his Kingdom Hearts incarnation with the sleeve (and possibly something I'm missing) from his Advent Children version.
I'm not quite sure how to tag that properly though ^^;

I think if there was a Touhou Hearts she'd appear as such in it.

parody

Advent Cirno is its own tag. It's not that complicated. :V

AhKi said:
Advent Cirno is its own tag. It's not that complicated. :V

Yep, it is fictional from the touhou series. But we are not sure if this Cirno's looks might be came from somewhere.