In his most Perfect form, Cell was already one of the most formidable foes that the Z-Fighters ever faced over the course of the Dragon Ball franchise, but a new piece of fan art transforms Cell's most dangerous form into his most visually frightening. What makes Cell's design so memorable is that it depicts the Perfect one as deceptively powerful. Cell's first two Imperfect forms are absolutely grotesque and gnarly in their presentation, so they manage to immediately appear intimidating.
Perfect Cell's presentation is just the opposite. In achieving perfection, Cell looks gorgeous. This is disarming for someone like Vegeta, who at first glance is disappointed, expecting more out of this form, especially when Perfect Cell looks smaller than his much taller, bulkier second Semi-Perfect form. Vegeta and the rest of the Z-Fighters later come to learn that there is more to Cell than meets the eye when the villain manages to demolish Earth's defense squadron.
In an interesting, mythical twist on the character's classic design, Twitter user 簡志剛 (@Justin96636) depicts Cell's Perfect form as something far more monstrous. The work was created in ukiyo-e style, a traditional Japanese art form popular in the 17th through 19th centuries. In direct contrast with his more iconic look, this version of Cell looks like a demon pulled straight out of folklore. Seeing his Imperfect forms in the background is a nice touch as well. Depicting Cell as a demon adds a new layer to some of his darker moments throughout the manga.
To match his gorgeous appearance, Dragon Ball Z's Perfect Cell also had a regal personality. He carried himself with elegance and grace even when he was thrashing his opponents across the globe. He never came out of his usual character until he unleashed an uncharacteristic fury upon struggling in his final fight with Gohan at the end of the Android Saga.
Much of that fury was personified by the visual of Cell becoming his much uglier, far less perfect previous form after spitting out Android 18, but just imagine if his anger and frustrations were personified by his actual Perfect form becoming more grotesque instead. His Perfect form could have become more demonic in its appearance the angrier and more desperate Cell became in his desire to beat Gohan. @Justin96636 has produced several different reimaginings of Dragon Ball characters through the traditional Japanese ukiyo-e style, but their interpretation of Cell as a much more demonic Perfect form creates a perfect representation of his most figuratively monstrous moments during the series.
Source: 簡志剛 (@Justin96636)