This cel is from episode 14. Megumi has been working all night to save Sano's friend. Now she is untying her kerchief, before collapsing to the floor in exhaustion.

I really love this scene. When Sano first met Megumi, he couldn't forgive her for what had happened to his (other) friend, even after hearing her tragic story. However, when Kanryu caught up to her again, Sano couldn't help but respect her resolve to do what she felt was right, regardless of the cost to herself. By the time he tenderly covers her with a blanket at the end of this scene, he obviously has not only forgiven her, he is coming to care about her.

Not that he'd ever admit it, of course.... ;-)

I wish I had a cel from this sequence with the Sano layer included...