Never really put much thought into it, usually ignore it since it's posted so much, but when taking a good look at it it looks like something made by Ilya Kuvshinov. You've probably seen several other drawings of his, like the yawning girl with the shirt that says 'yawn' on it or the girl with the word 'smile' written across her lips in red. The current IMT thread image is one as well, I believe. As for who it is he is depicting, no clue. Maybe a character from that manga he makes?