a naked woman looking into a shuttered window
The Window on the Other Side | created by Sandro Del-Prete
From a distance it seems so .. however if you concentrate .. you will see there is no woman in the photo at-all, only a cat sitting next to the window, a wine glass, some laundry, drapes and a potted plant.
Those legs of the woman are only nylon socks hanging from a window.
BTW, this illusion is also known as Cat in a Window Illusion.