Prior to this Wrong Answer Q&A, I mused... Somewhere? Anyway, I mused that there would be an answer that would be the wrong answer to the question, but be a correct answer to something else.
This is that question. Beyond that, I shouldn't elaborate, but this is definitely not Luke making up something at random (as if that were not readily apparent (hopefully it was apparent, anyway, or else I've messed up)).
I went in to the creation of this comic knowing full well that Luck would turn into a super hero, but I did not know what his super logo would be. I had assumed it would be something, however, most likely with the letter "L" slapped on there somewhere.
I found difficulty getting it to look right, however, and it took me a moment to realize why. It's because most super heroes with logos on their chest will do things with their costumes that keep the logo itself from being form fitting. You might be able to count Superman's abs through his tights, but that super-logo of his does not bend to whims of his pectorals (they have whims, you know).
Not wanting to cover up Luke's unrealistically fab abs (seriously, abs generally don't angle that way), I thought I might settle on a simple ellipse shape, like Cheerleadra has on her costume.
Then two things happened. First, I realized that making the logo conform to the whims of Luke's pecs (they have whims now) would be annoying, especially if we see more of this form. Secondly, this was an opportunity to reference Power Girl's famously fantastic costume.
What? That costume is "infamous"? I'm sorry, but I do not believe you are using that word correctly.