illustration, A humorous scene featuring an otter dressed as a businessman, seated at an executive desk in a high- rise office. The otter, with a tiny suit, tie, and glasses perched on its nose, is deeply engrossed in work. Its small paws are typing away at a laptop, while an assortment of office supplies—like a miniature briefcase, a coffee cup, and a stack of tiny papers—are scattered across the desk. The otter's expression is one of intense focus, as if it’s in the middle of an important deal. Behind the otter, large windows offer a panoramic view of a bustling city skyline, complete with towering skyscrapers and busy streets below. A large, plush leather chair almost dwarfs the otter, adding to the scene’s humor. The office décor includes framed certificates on the wall, a potted plant, and a calendar showing "Fish Fridays" circled in red. The lighting is professional, with bright sunlight streaming through the windows, casting a warm glow over the scene. The contrast between the otter's natural, playful demeanor and the seriousness of its business setting creates a charmingly absurd visual that’s sure to bring a smile
