/jp/ - Otaku Culture

Another daki source is Lilium which is a group of entrepreneur artists working together to make both hentai and NON-hentai items for sale. They have premade dakimakuri but Lilium can also be commissioned to reconcept your desired character(s) into poses suitable for a dakimakuri. Lilium was just one of a bunch of people or groups that noticed J-list sells bootlegged artist/company/pixiv designs. In the Jlist advertisement, you can see that Jlist knows it is a private artist's design and Peter Payne surely knew he had not obtained permission from that artist before having a quantity of these made for sale.

http://liliumvisuals.wordpress.com/
Lilium@deviantart: http://president-violent.deviantart.com/journal/36391117/

This company does most of the ero item fulfillment for the "free" items that come with the magazines. One-off dakimakura is too small a quantity for them however.

http://digicraft.co.jp/