This was done some time ago, back in fall 09 i guess. It was the time where i was totally addicted to Death Note (Read all mangas, saw every single Episode, even the two real films and the directors cut, listened to the Soundtrack -> 100% Addiction) :D
So i had the urge to draw L, but since i suck at humans.. I simply turned him into a *omg surprise* wolf!

A second version of this, with a bit different colours and setup was sold at EF15

L (C) to Tsugumi Oba
Art (C) me