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yes except that artistic nudes tend to evoke emotion, thought, or have creative poses/lighting/backdrops. This doesn't count because it's just a girl naked in a pond posing like she's on playboy. Is it a good cosplay? Yes. Artistic nude? No.
If you posted this image on a porn site, they'd feel rather let down. There's no masturbation, penetration, she's not spreading her legs to show the inside of her vaginal area.... there isn't even an "Oh my, what a big dick you have!" expression on her face.
No, I think most porn sites would call this boring and move on to the actual porn.