I don't know what has tickled Smudge's fancy in this pic, but she is sure enjoying a chuckle. Maybe she thinks Jboy's hat is a hoot.
Jboy quite likes his Santa hat though and thinks it adds a certain flair to his playtime with Buppa.
Once Jboy moves on to other things Smudge thinks it is time for a skritch from Buppa. She takes her shoes and socks off and specifically asks Buppa to tickle her feet, then rolls over and asks him to tickle her back, then tummy, then feet and again - and on and on it goes until she has had enough and...
it is time to play with a puzzle. Once again Buppa is right there and Smudge wouldn't have it any other way. Neither would Buppa.