L didn't want to do this.

It's not his fault that Misa made him do this.

He shouldn't have agreed to participate in that bet.

Or that's the only plausible explanation he can provide for the image you see in front of you.

L, in a maid dress, sharp cat ears on his spiky black hair, and a fluffy tail poking out of his clothes. His thin, pale body was exposed, stripped thigh highs instead of those old jeans and a black leash with a bell around his neck.

His expression was dead serious, making the whole situation even funnier.

But he refused to draw whiskers.