This very familiar image is by Reinhard Michl, a German illustrator about whom I'm afraid I know nothing, apart from the fact that he's a living artist specialising in paintings of animals doing bizarre and incongruous this. You can see lots of them here.
I suspect I've put it on the blog before, but I was reminded of it this week because I took a photo of my own cat with a book, though whether she's reading it or not I'm not prepared to say.