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I want to write a review for this that doesn't mention Girls' Last Tour, but I really can't figure out how, so bear with me.
Shimeji Simulation is the second major manga from Tsukumizu, the first being the aforementioned Girls' Last Tour. If you've read GLT or follow Tsukumizu on Twitter, you're probably familiar with their signature 'touch of darkness;' everything they do seems to have a hint of sadness tucked away inside.
This was really easy to see in GLT. While much of the manga was comedic or relaxing, it was undeniably a post-apocalyptic manga filled with moments of sadness and melancholy. Because of that, what could have been a very surface-level adventure story with cute girl characters became something much deeper and undoubtedly more emotionally satisfying.
Shimeji Simulation almost feels like the exact opposite to GLT in terms of where that ever-present melancholy feeling comes from. Taking place in a much more normal school setting, and starring 'normal' schoolgirls, that feeling ends up coming much more from the characters themselves than the world around them. Shimeji herself is a very reserved person, having a lot of thoughts about every situation but rarely offering them up in full. The recollection of her life up until the start of the manga, along with her general outlook on the world around her, provides a lot of the thoughtful and melancholic feeling in this manga. That goes double when we see her slowly start to change as she becomes closer with her new friend Majime. Despite the fact that seeing her open up more and have good experiences is an inherently uplifting thing, the way they're presented makes perfect use of that built up feeling. I want to say it makes the reader continue to view the world and Shimeji herself through the same feeling they had before. I've never gotten this feeling from anything but Tsukumizu's works before, and whether or not it's intentional, I can't get enough.
That's not even mentioning any of the oddities in this manga. Many of the characters have seemingly random things attached to their bodies (shimeji mushrooms, a sunny-side-up egg, an octopus, an eggplant, a teddy bear, etc.) that pass for being 'normal enough' that they encourage conversation but don't cause major alarm. That feeling of general acceptance of the odd goes a long way in making you wonder what's actually happening in this world, especially when Shimeji's older sister starts doing weird science things that make even less sense. The entire world of this manga seems like a complete mystery, but Tsukumizu writes it in a way that lulls you into a sense of acceptance just like the rest of the characters.
There have only been 15 chapters of this manga so far, and I wanted to wait until there were more to write a review, but I'm already very attached to it. I don't know if this will be better than GLT, but it certainly carries the same feeling I loved from it, while feeling entirely new in every other aspect.

Melancholic moe comedy with surreal decaying brutalist feel.
In its core it's a standard laid-back 4-pannel gag series and a nice one at that. Most jokes aren't great, some are very miss, others fairly too absurd for some people's liking, but it's all about the atmosphere and that it has in spades.
It acts like any other cute girls in high school manga, but adds contemplative tone and fittingly under-explained semi-surreal setting. The world is eerily empty and seemingly vast and complex. Strange anomalies get hand-waved and nobody seems to know or care about what's going on, the manga included. All the while it adds more comically absurd elements to keep things light-hearted. This lends the manga enough leeway to seamlessly switch its tone as it needs, making for a dynamic read.
What elevates this above the standard is that it takes the 4-panel format loosely, both in the gags and how it does the panels. Half the time the manga finds interesting ways to add to or circumvent the 4-pannel structure. Most of the gags flow into each other or set the other up. Some sequences aren't gags but instead add to the characters or the feel of the scene. It's not afraid to often switch to traditional manga and away from any gags. It all adds up to a more relaxing and complete experience.
If you like things a little absurd and don't mind a bit of ennui or other pretentious philosophical waxings, it's a fun manga.
Though it may not be as serious as other surreal exploratory mangas such as Termina, Ashizuri Suizokukan, BLAME, or Tsukumizu's own Girls' Last Tour, its groundedness and lack of focus makes it a much lighter read, which makes the more surreal parts that more interesting.

A manga that I've been looking for ever since I finished reading Shoujo Shuumatsu. Simple, moe, kinda deep, and pretty funny for me.
When I saw the manga at first I thought it might be a backstory for Shoujo Shuumatsu but no, it seems like a sidestory or a new series. IDK
Seeing weird things on their heads made it funny for me and it's a unique art design, I really like it.
It's my first time reviewing an anime or manga, but this manga series by Tsukumizu is simple and comforting. I've been reading Shoujo Shuumatsu multiple times and I saw this new series last year. It's a really good manga and wishes that it gets an anime adaptation.

~Review~
For me, I love this series. It really has this feeling of surrealism that you won't see often in other forms of manga. It's a tad bit hard to describe. Sorrow, but optimism? Melancholy, but contentedness? Whatever the case, it's fairly similar to Tsukumizu's other famous work, Girl's Last Tour.
The art is nothing to scoff at. In fact, the artstyle's suprisingly detailed, when it comes to different machines and buildings. When combined with cute character designs, and a black-and-white template, it really adds in the feeling of grief, or whatever you may call it.
All characters are pretty weird, in a good way (more or less). you'll find that each cast member are fairly odd, one way or another.
~Conclusion~
Overall, The series is great, no questions asked. If you like Girl's Last Tour, surrealism, brutalist-looking buildings & machines, and (maybe) some yuri, you'll definitely enjoy this.