The image shows two dogs, one of which is wearing a life jacket. The dog in the foreground has a brown and white coat and is standing on a chair with its front legs raised. The other dog, which appears to be a Beagle, is also wearing a life jacket and is sitting on the ground next to the chair. The background includes a person standing behind the dogs, and there is some text visible at the bottom of the image, but it is not clear what it says. The setting seems to be indoors, possibly near a pool or a water feature, given the presence of the life jackets.