See post #2052159 for base form.
She wears a serafuku and black kneehighs. Her 12.7 cm twin gun mount is colored pink, and which has a :3 face upon its top so that looking down at it, the cannon barrels look like ears on a bunny. She normally hugs her cannon tightly to her chest (to hide her chest, presumably). She has long black hair with a notable ahoge. The torpedo tubes strapped to her thighs have puppy, kitty, bunny, and other cartoon animal stickers on them.
Her most salient trait is that in her official art, after reaching medium damage, she pulls her cannon away, and can see she's hiding a sizable bust for a destroyer/young girl. (The reason for this may be that "Ushi" is the word for "cow", so she has "Ushi Oppai", or "cow tits", which is how some Japanese mock women with large breasts.)
She later received her second remodel (Kai Ni) on November 14, 2014. See the page for more details.
She has an early summer seasonal CG like her comrades. Unlike them, she has a portrait for both base and kai ni. In both, she wears a blue one-piece swimsuit with polka dots with a red wrist scrunchie, while holding her serafuku top. The main differences between the two is that she wears the corresponding gear for each version and she wears a straw hat on her second remodel portrait.
She also has a seasonal CG for Autumn for both base and kai ni. Her unremodeled version features her wearing a lavender cardigan with a bunny on a while holding a bag full of sweet potatoes and a broom along with some dead leaves on and around her. For her second remodel, she also holds a grilled saury plate and a tairyou-bata is secured to her gear.
Historically, the real-life Ushio took part in many of the IJN's operations and was one of the extremely few surviving Japanese destroyers of WW2, alongside only Yukikaze and Hibiki of the ships in the game. Also famous for being a "lucky" ship, she is unlike Yukikaze and Shigure in the sense that she protected her companions instead of jinxing them.
She is also the only ship that was part of the 22-ship Japanese task force that attacked Pearl Harbor to survive the war.
After the war, Ushio was broken up for scrap in 1948.