m78 fuwafuwa
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A line of Ultra Series character dolls that debuted in September 2020, featuring the various Ultras, as well as both allies and kaiju. Their full proper name are "M78 Ultraman Fuwafuwa o Suwari Nuigurumi", often shortened to just "M78 Fuwafuwa". They are based on the SD Ultraman style 'M78 Ultraman' designed by Nakata Kazuyuki, originally for Bandai, starting from 1990 (with the designs featuring in merchandising, as well as in the 1999 short anime film Ultraman M78 Gekijou Love & Peace).
Commonly referred to as fuwa(fuwa)s, the release of the plushes inspired a whole wave of fanart based on the M78 Ultraman artstyle, sometimes emphasizing this inspiration by adding plush-like fuzzy lines to the characters. A parallel set of plushes exist, referred to as "M78 Mochimochi" (or in full "M78 Ultraman Mochimochite Nori Nuigurumi"), which render the plushes as flying rather than sitting. They are included under this tag.
Use this tag for both the plushes, as well as art in the style of the plushes. Though the original M78 Ultraman style also remains popular (with a theme park using the style existing since 2008, for example), art inspired by the plushes generally renders the characters much rounder.