Since I'm not fan of THAT kinda thing I did this instead
...Wow, Celestia picked her heir well...
The challenge was drawing them as pets. She IS a pet here, but instead of any 'funny' stuff I drawn her doing her master's tax forms.
The topic was to draw a pony as a pet. But there are some nsfw pet topics out there, and I thought she could do common daily stuffs. And Twilight is good at organizing right?
Cuz for the most part, equestria's finances are in the red due to Celestia's love for parties.