This cute little thing is based off of a VRChat avatar I got from Lunalu's "Crossplatform Avatars" world. I believe the original creator for this character is an artist named @op_na_ura, according to a piece of fan art of him, so credit goes to them for the creation of the character.
https://www.newgrounds.com/art/view/horsefeathers/we-re-the-ghosts-vrchat-thumbnail-art