This is based on an incident from Chelsea's youth, as described to me by her breeder. Susan's youngest daughter was eating an ice cream cone and knew that between bites she needed to hold it out of dog range. However Chelsea unobtrusively snuck around to the rear and helped herself. When I heard this I thought that it was a quintessential Norman Rockwell moment.
The girl is stolen from an actual Rockwell painting. The dog is from a photograph of Chelsea as an adult. In the real incident, Chelsea was probably standing on all fours and reaching up to lick at the cone. Chels really did love ice cream by the way.
 
Well, after doing the sitting version, I just had to do a standing dog version. The sitting one has a typical Chelsea face expression, the standing one is more generic. In both cases the size of the dog is really exaggerated, but can be taken as representing the child's subjective impression. In reality the dog would be less huge and would be reaching up with head and neck to reach the coveted ice cream.