Matsumoto from Bleach! Being kickass! Or at least stern!
If you don't know the character, her sword dissolves into ash that she can direct using her reiatsu (spiritual energy). It's named Haineko, or Ash Cat. Hence the title, which comes from the motto "Touch not the cat bot a glove," the motto of a few Scottish clans, which means not to mess with the wildcat when its claws are unsheathed.
Painted in Photoshop, over waaay too many days, following the tutorial I bought from ~devotion-graphics
, which I HIGHLY RECOMMEND.
ETA: I cannot believe I misspelled "Scottish." My Clan Fraser ancestors are spinning in their graves!