I wouldn't really say this would be worthy of an "explicit" rating considering that there is no nudity, no dirty or guro descriptive dialogue nor is there any indication of sex at all. It is literally a comic where they are... cooking used female panties for some reasons. I would think that would at most be a "Questionable" rating.

Edit. Yep just re-read the rating guide and this would not even be considered Questionable. I am honestly feeling inclined to change the rating to either Questionable or Safe. Currently leaning a lot more on Safe as the image really doesn't fulfill any of the requirements for the other two.