The 'Wrecking Ball' hitmaker can be seen pulling her top up to expose her chest while sticking out her tongue in the picture posted on her micro-blogging site, reported Conatctmusic.
Her modesties 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.
The controversial singer is backing the Free the Nipple campaign, started in conjunction with a documentary of the same name, which challenges censorship laws.