Boy I love this image. It is called Christmas doggy, and is by Luis Peso.
I’m a huge dog lover and this one feels festive as hell to me – especially since I own a big lovable white Labrador who outweighs this little guy by around 100 pounds and will not wear a hat for us 
For my money, nothing says festive like Labradors and Christmas hats!
To see more of Luis’ excellent iPhone art, check out his Flickr stream here:
http://www.flickr.com/photos/35052681@N05/
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Thank you so much for posting it at this great iPhone’s site!!