In the context of Danbooru, the image does not need to directly show whether or not they have female genitalia. If you can visually confirm the lack of a vagina, tag futa without pussy. If you can visually confirm a vagina, penis, and testicles, tag full-package futanari.
It is not related to real transgender or intersex, but is a purely fantasy-based depiction of hermaphroditism (although one can argue that it's hypothetically possible as true hermaprodism was observed in a rabbit (another mammal), however, no human cases have been documented).
Futanari is not to be tagged with either hetero, yuri or yaoi.
