Sure! Let's say that person A has a sister, person X, and person B has a brother, person Y. Person X and person Y get married, which means that their children will be both cousins and nieces/nephews to person A and person B.

So, let's say that person X and person Y have a daughter, person Z. Person Z is person A's niece because she is person X's daughter, but she is also person B's cousin because she shares a set of grandparents with person B.

In other words, person A is person Z's aunt/uncle through their sibling relationship with person X, and person B is person Z's cousin through their familial relationship with person Y. This creates the unique situation where person Z is both a niece and a cousin to person A and person B.
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