This painting is "Double Pines" by Wang Xuetao, which depicts a scene of two squirrels playing on a tree.

The squirrels in the painting are vivid and lifelike, with lively eyes and dynamic movements, as if they are ready to jump down at any moment to interact with the audience.

This painting gives people a feeling of liveliness and joy, reminding them of the happy times they spent playing with their friends when they were children.