Panda Transformer

I am very fond of these strange Japanese plush toys, where animals are dressed up as other animals. As my friend James Dugan put it, it's strange because the animal is playing dress up, the way a human does. Another attempt of us humans anthropomorphizing animals. They are also very very cute. This is "Panda as a Dog":

At first glance, it looks like a yellow dog.

But when you get closer, you see it's someone dressed as a dog.

In fact, it's a panda dressed as a dog!