Okay, I understand. The actual pic that inspired Takoluka (see post #409008) is just a floating Luka head, so you could be right, but there's no real indication. The artist's notes just list her as "Luka-Luka-san" and he follows with "・・・簡略化失敗" (google-translate calls that a "simplify failure"). The same artist (sangatsu_youka) followed up two days later with the first Takoluka, probably because the original's hair did look like tentacles.
This picture doesn't have any of the defining characteristics of a Yukkuri, though. Without the goofy eyes and mouth, it's just not there. Based on that I've dumped the yukkuri tag again.