Luka was designed by the Japanese illustrator Kei, who had previously created the designs for Hatsune Miku and Kagamine Rin and Len. However, unlike previous mascots in the series, her costume is not based on a school uniform.
This is Megurine Luka picture:
Due to her bilingual coding, Her voice is "moody yet husky female voice" and carries over into both languages. Since her voice provider is Japanese, she often sounds like she has a notable Japanese accent when singing in English, although previous Japanese vocaloids who were used to sing English often had a stronger accent than Luka. Also, as a Japanese vocaloid, she has all of the phonemes that are often missing from English vocaloids such as the 5 breathing phonemes.
Luka's Japanese dictionary is extensive and on par with previous Vocaloids, there are no known problems with that part of her program. However, her English is more limited than English vocaloids and has the main/common words in its dictionary so she may need more attention when singing in English overall then a English vocaloid. As bilingual Vocaloid she has superior capablity of the English language then the Japanese only vocaloids despite this and only the occasional Japanese accents are seen from time to time as a result of her less developed dictionary. However, her overall English quality is dependant on the skills of the user, and some users may be able to use the phoneme system to avoid the occusional English words pronouced with Japanese accents she produces much better than others, as well as fill in the gaps in her more limited dictionary as they appear. Her voicebanks are otherwise quite able to handle English as well as a normal English Vocaloid, so a user who can work around the problems in her English dictionary will otherwise have no problems with using her in either language.