ca. 1740 Claudine Alexandrine Guérin de Tencin by Jacques Aved (Musée des Beaux-Arts de Valenciennes)
From the French Wikipedia.
Mme. de Tencin is dressed warmly with a scarf and warm dress or coat, but with a lace bonnet trailing lappets and lace engageantes.
Keywords: 1740, Aved, Claudine de Tencin, French, bonnet, lace, lappets, scarf, bows, coat, full sleeves, under-sleeves, engageantes, gloves, muff, fur, fan