The one in black is most likely Reimu, Ao Usagi draws her a lot and her eyes and proportions match how he usually draws her. So the one in white is probably Marisa, especially with being a little shorter than Reimu here.
I took a crack at the tags. Hopefully someone who knows what they're doing will come along:
Which two Hint: brown eyes Something other than ReiMari Author sick (Check this?) Someone other than Parsee (Check) Touhou Touhou...? (Can't make sense of 神主に判定してもらおう) Who Views = number of coupling (Check)
!Pteleports said: I took a crack at the tags. Hopefully someone who knows what they're doing will come along:
どの二人だ - Who Are These Two ヒント:目は茶 - Hint: Eyes are Brown レイマリ以外の何か - Something Other than ReiMari 作者は病気 - The Artist Is Sick 勇パル以外の何か - Something Other than YuuPar (Yuugi/Parsee) 東方 - Touhou 東方・・・? - Touhou...? 神主に判定してもらおう - Let's Get ZUN to Decide 誰だ - Who's That 閲覧数=カップリング数 - # of Views = # of Couplings
Well seeing how this is Usagi and if this is anything like the last one he stripped the Touhou of everything that makes the lady what she is, including hair, horns, ears, ribbons, hats and so on. and made them wear contacts so we cant make guesses based on eye color. Usagi you crafty crafter you.