What do you mean '12 Days Of Christmas'? It's definitely 16 days AT LEAST. Gawd, you people are ignorant.
Sooo, yeah, this image is perhaps a wee bit late for Christmas - that's what happens when you jump on an idea a little too late aaand don't account for potential delays such as the artist falling ill and such. Still, we're at least vaguely almost in the right-ish season, and this is more... implicitly Christmas-y, than it is explicitly so.
Although funnily enough, whilst this is late for Christmas, due to being Christmas-themed, it's earlier than it otherwise would be in my posting order. Thuuus it kinda lacks the context image prior in my library to explain the whole four-arm dealio. Luckily enough, the original artist HAS uploaded that image, as such, here, take some context;
http://www.furaffinity.net/view/16950194/

So yeah, as for the image itself, it seems Roger and Caek have taken to the streets for some holiday-season shopping. Roger has... perhaps taken a li'l bit more than he can manage. Caek meanwhile, has taken what she nneds to give poor Roger a li'l but of an extra hand with that.

Art by  Dracojeff

Caek belongs to myself  Dregan
Roger belongs to  ElizabethWesker