"Nico Nico Douga Stole Your Precious Soul - SiIvaGunner: King for Another Day" is a high quality rip of "Nico Nico Douga Stole Your Precious Soul" from SilvaGunner: King for Another Day. It represents the King for Another Day Tournament contender Nico Nico.
This is an arrangement of "Marisa Stole the Precious Thing" by IOSYS. The arrangement opens with a clip of Billy Herrington saying "Nico Nico Douga". Assorted other 音MAD-style samples are scattered throughout the arrangement. At 2:01, the arrangement quotes "Death by Glamour" from Undertale.