Watching this work after a long time, the story of a man returning home after seven years and entering a forbidden relationship with his nieces got me fired up! Starting with Bud's innocent hug to kneading her grown breasts, I couldn't help but feel a heat in my crotch. Although it's a loli series, there are few hardcore elements, and the uncle character is gentle, creating a warm atmosphere throughout that oddly enhances the eroticism. All three nieces have twin tails and youthful faces, unbearably cute, especially the bath scene from a subjective viewpoint—so immersive I wished it was longer! The swimsuit scene with glasses was a bit disappointing, but the effect of breasts popping out from holes doubled the sexiness; I'd love to see the lower body done similarly. If they film the same play in VR, I'd buy it even for ten thousand yen. Overall, as a rare loli work with young, cute appearances, it's the best for immersing in sex scenes across various locations like the garage and rooms!