Made by Uchiuchiuchiyan, one of my favorite Pixiv & Twitter artists.
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Here's their twitter: @uchiuchiuchiyan
You probably don't need to understand Japanese to know whats happening in the pic.
However, for those with a potato brain that has zero situation-assessment skills, here's an explanation: the picture shows Stand Alone Complex Motoko on one half, and ARISE Motoko on the other. It compares what each of the two would do in the shown situation.
For those with a potato brain who cannot understand long explanations, here's another: Batou is offering her ice cream, and the latter 2 panels show how each Motoko would react.