SRU!Korra and SRU!Sokka as depicted by
who is more active on her Tumblr: [link]
The SRU art gallery - [link]
In SRU, Korra is Sokka/Katara's older cousin by a few years.
This drawing is depicting a scene from chapter 74, when the two go out for drinks and start swapping opinions on their love lives. Suffice it to say that Sokka is much more passionate about the subject than his cousin is. xD