The Naked Cowgirl is ­suing the city she “rebuilt.”

Sandy Kane, 52, who plies her topless trade in Times Square wearing pasties, a cowboy hat and a guitar over her shoulder, wants $2 million for her wrongful arrest last April.

She claims the cop who cuffed her was just filling his arrest quota when he charged her with having an “unattended package.”

The package, she says, was her guitar case.

Kane, who is acting as her own lawyer, claims she “rebuilt Times Square . . . and made Manhattan and Times Square history.”

A judge, she claims, laughed while dismissing the charges against her.

“Maybe they should pay Sandy Kane for all she has done for this city,” Kane said of herself.

Before she started her shtick seven years ago, there were no costumed characters flooding the Great White Way, says Kane, who believes she’s a panhandling pioneer.

“I really feel that if there’s one thing I did in my life, I did that,” she proclaimed. “All the Elmos and the Sponge Bobs, that wasn’t out there when I first came . . . I put a lot of people to work.”

The top-heavy busker even takes credit for the city’s public plazas.

“I feel like I inspired Bloomberg” to turn Times Square into a pedestrian mall, she said. “I gave it to the people. I gave it to the tourists.”