This is an illustration from Anne Rice's Blackwood Farm, book nine of the Vampire Chronicles.
Quinn Blackwood is a young man who has lived his entire life with a spirit companion who goes by the name of Goblin. They grew up together from infancy and when he becomes visible, Goblin always assumes the appearance of Quinn.
In this scene in the book, Goblin joins Quinn in the shower and, despite freaking him out, manages to seduce him (Goblin is very childish and was made jealous by Quinn's attentions to a female ghost). The water makes Goblin powerful, and gives him more substance, but I made him slightly transparent to indicate that he is a spirit. Comments made on this picture may contain spoilers for the book. Characters (c) Anne Rice.