Here's an interesting guide to get you started:
Be warned: Neterukojiri 3D is a horror game designed to unsettle and disturb. If you're easily frightened or prefer more light-hearted gaming experiences, approach with caution. The game's eerie atmosphere and jump scares may not be suitable for all audiences.
One of the hallmarks of the Neterukojiri style is the appearance of soft skin. In 3D, this is often achieved through Subsurface Scattering (SSS) . This shader technique allows light to penetrate the surface of the model and scatter around, mimicking the way light interacts with real skin. For a style focused on volume, tuning SSS is crucial; too little, and the character looks like plastic; too much, and they look waxy or sweaty.