Extremely large breasts (drawn almost spherical and taking up most of the upper body)
Very wide hips and massively thick thighs / lower body
Prominent round belly / chubby midsection
Thick arms and overall very plump, soft appearance
She's wearing:
A tight blue office-style blouse/dress that's stretched to its limit
No visible pants (lower half appears bare except for the fur)
Black high-heeled shoes
She has classic red panda features:
Orange-red fur with white facial markings
Black limbs/"socks