This isn't Yuri. Futa is considered a seperate gender, so can't be considered either Yuri or Yaoi. I'll remove the tag. If someone who's more experienced at tagging disagrees, feel free to put it back on.
Simple rule- balls touching, it's possibly of interest as yoai. If breasts are touching, it's possibly of interest as yuri. Futa without balls IMO apply as the special consideration that makes it of particular interest as yuri.
