'Wrecking Ball' singer Miley Cyrus can be seen pulling her top up to expose her chest while sticking out her tongue in the picture, posted on her Twitter account.
Her nipples are covered with hearts which read “Merry Christmas”, while a snowman, Santa hat and various other Christmas themed items have also been added to the foreground.
Miley, 21, tweeted underneath: “Merry Christmas THANK YOU NY [New York] for being one of the few states to @freethenipple.”
She added in another tweet: “It's not about getting your t**ties out. It's about equality.”
The controversial singer is backing the Free the Nipple campaign, started in conjunction with a documentary of the same name, which challenges censorship laws in the US, arguing violence is subject to less censorship than nipples.
The Christmas card is not the first raunchy display by the star this weekend, after she performed at the Z100 Jingle Ball 2013, also in New York, last night (13.12.13).
Miley's performance at the event - held at the city's Madison Square Garden venue - saw her perform her signature Twerking dance move up against a man dressed as Santa Claus and having her butt smacked by another dancer dressed as a Christmas tree.
Alongside Miley, other performers at the ball - which is currently touring the US - included Robin Thicke, Macklemore and Ryan Lewis, Selena Gomez, Ariana Grande, Enrique Iglesias, Paramore, Pitbull and Jason Derulo. -Bang Showbiz