@jenstar, I had a look at the image and I'm not sure what you mean by it being 2D. I'd say by the look of some of the wrinkles and deformations that that is 3D character laid out in Poser (or something similar)  and the render is run thru Photoshop to produce the Vargus effect.  If you look closely at the left knee where the strap for the shoe comes around it looks like it is coming out of her leg, typical Poser type of issue that is usually fixed in postwork.  That basic image can be done in Poser and postworked to get the look or as bopperthijs suggests have a look at the Vargas skin shader and try to do the whole thing in Poser.