It looks like a leopard, and it is a painting, but there's more to it...
Anyone see it?
It's also a photo with a woman in there somewhere.
Well, I see what looks like Mr. Bill above the cat's right nostril, but that's probably not the answer...
I see an outline of the woman's buttocks painted to resemble the cat's nose. Her back rises up between the eyes, and her arms arches out over them. The main difference is in the clarity of the the cat's camoflague (sharp) vs the woman's makeup (softer). That and the fact the outline isn't hidden all that well (very little blending of camoflague from the lady to the cat).