Akko (アッコ) and Rosie (ロージー) are talking completely naked The Luna Nova courtyard. Rosie is holding a video camera, she is not recording. Akko is only smiling.
Reference:
Akko (アッコ):
https://static.wikia.nocookie.net/littlewitch/images/e/ef/Akko_final_design.png/revision/latest?cb=20170418011304
Rosie (ロージー):
https://static.wikia.nocookie.net/littlewitch/images/0/0d/Rosie_LWA.jpg/revision/latest?cb=20221118024032
Place:
https://cdn-cms.bnea.io/sites/default/files/inline-images/Courtyard.png