This is an Artist Proof from the Batman: The Legend trading card set. I was just asked to recreate the below Black bat image from my set contribution:
You can see (I hope) where in the AP I've spent more time with the details, color/lighting, and more attention to proper anatomy. That's what you do when there's not a firm deadline and someone's paying you their hard earned money. Common decency.
It's Copic markers and white ink on DC sketch card stock. It's also smaller than the Marvel APs I do a lot of, so what you're looking at is released trading card size -- about 2.5x3.5 inches.