Woah, that's really creepy! I love the foreshortening and perspective, and this is really dynamic. You can just see how gigantic this hydra is compared to the person below. I find it especially a nice touch that you can see its heart in the ribcage. I love the use of color too, makes everything feel very cold.
She uses SAI, and she uses a Cintiq; on of the ones that you draw on-screen with. She varies her brushes a lot, not sure about that one. But yeah, her tablet is expensive, but cheaper cintiqs work just as well as hers.