Edit: Upon watching that scene from 176, I can say that is the pose Rei was in, hair and everything. Makoto, though, doesn't look like that behind her. The pose that she's in could possibly be from a few seconds later in the same scene, but even then it's only a maybe. So Rei, Makoto, and the background were all originally separate, then got put together.
(As for the mystery of the legs, the bottom of the screen doesn't show the bottom of Rei's skirt. You wouldn't be able to see the legs anyway).
And thanks for the vote of confindence, wazzle_wizzle!