I'm going to say this is shortly after TDL2 and Tabitha is still getting used to her new life. She's dreaming about her boyfriend Rheneas, sighing in her sleep.
This was a request from . He wanted his Tabitha to be dreaming about his Rheneas. I think it came out well enough, even if Tabitha matches the underside of her bed covers. And beds as a whole are kind of awkward to draw. At least it's good practice.