This is not a scam, but a worm. A worm is different. No one is trying to solicit and trick you into sending them money and your artwork. A worm is just a piece of software that does something annoying and then has the sole goal of just spreading itself to as many people as possible.
And this one IS spreading (through large corporations, no surprise that workers on the clock are clicking on a link supposedly to free sex images), so I felt an alert was in order so you don't become one of the people helping to spread it.
The email is entitled "Here you have" and holds within a link that appears to direct users to a PDF document.
In fact the link contains no documents but, if clicked, will enable the virus to access the user's Outlook address book and email itself to every contact contained within.
Whether you have Outlook or not, it will also attempt to disable any security programs by deleting them, allowing it to remain hidden on the computer's hard drive.
The website on which the worm was based was shut down on Thursday evening, but it is expected that other forms of the virus will continue to spread.