My half of a picture trade with  grandstorm. This fellow is being converted into a plush kangaroo toy. The reason he looks so happy is that his feet are being tickled by (in this picture) an unseen party in order to keep his mouth open with helpless laughter, the better to fill him up with 'expanding stuffing.' (Interesting - after never drawing this kind of TF before, this is the second picture I've done in the last few weeks of someone being turned into a plushie.) BTW, that unseen party can be seen in this picture:

http://www.furaffinity.net/view/2099237/