Three layers: 1) The Animal is the top layer and is outlined in black (the artist, BTW, is from Dubai). It's painted on 2) the wall of a small semi-enclosed office (look at the way the wall meets the floor). The surface of that wall is the middle layer. Everything else is the 3) bottom layer: the floor and the wall behind the office wall.
I took that photo today: June 3, 2015. Here's how that wall looked on June 5, 2015:
May 27, 2015:
