This is probably an illustration for the end of that wonderful children’s story, Blim, the Happy Bear, right after the squirrel tells him his fur looks silly:
For the first time in his life, Blim had a strange feeling in his belly. It was like having a katydid stuck in his ear, but that’s obviously not what it was. Because the feeling was in his belly.
“Why did Squiggle have to say those mean things about my fur?” he said to himself. “Maybe this is how he feels when I make fun of his tail every day.” Blim trudged a few forlorn paces further into the clearing. “It’s not very nice to make others unhappy.” He paused, one foot resting between two newly sprouted mushrooms, and his eyes lit up. “Squiggle is not very nice. I should eat him.”
Slowly a smile crept back onto the big bear’s face. He turned around and began nosing his way back through the thick grass. Being sad was no fun. It was better to be happy.