Hey,
Well you COULD use Poser for something like this, but that defeats the purpose for such an image somewhat. The person that did that image drew it completely on their pc using a tablet mouse (mouse that looks and acts like a pen). Probably using programs like Adobe Photoshop or Paint Shop Pro or Paint or Illustrator (pick any, they'll all do).
If you have access to a table mouse, and have image editing software, then there are some good tutorials at
http://www.3dtotal.com, click the free stuff button and then go to tutorials and there will be some there.
Hope that helped,
Sina.
"Maybe if you ain't so good, I ain't so bad."--Tony Manero to Stephanie (Karen Lynn Gorney)