According to KEI, who was asked by Crypton to illustrate her, her design was made to be asymmetrical due to her bilingual software so she would look different in various angles. Unlike previous mascots in the series, her costume is not based on a school uniform. She is based on the Yamaha VL1 VL-1". Her dress was designed to look old-fashioned to make her represent the past. As a form of contrast, the "∞" on her neck area represents "sound around". Her design incorporates woodwind and brass instruments. The gold curl design on her chest mimics brass instruments and a circulatory organ. The blue jewel near her throat represents moisture in the air and water drops. VOCALOID fans tried to assign an item to Luka as they had done with past VOCALOIDs, sparking heated debate over the choice. Tako Luka marked the end of the "Item Wars" system where items were assigned to VOCALOIDs based on memes. Despite the Internet Meme's popularity, she is often seen with a tuna fish. This is a result of comparing the Japanese word for "tuna" (maguro) with her last name."
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