The image depicts a tattoo on someone's skin. The tattoo portrays a cartoonish character, specifically a woman with an exaggerated expression, who appears to be interacting with the person's bodily feature - the navel, which has been incorporated into the design in a creative manner.
The tattoo artist used the navel to serve as the backside of the drawn character. The character is drawn in such a way that it seems like she is holding onto ropes or similar objects with her feet suspended in the air. The individual's navel acts as the point where the character's backside would naturally be, thereby creating an illusion of depth and contortion.
The coloring of the tattoo is quite detailed and realistic. It includes shading and highlights to create a sense of three-dimensionality. The character has flowing hair, elaborate clothing, and vivid facial makeup. The contrast between the skin tone of the person and the pigmentation of the tattoo draws the viewer's attention directly to the design.
It could be considered funny to people because the tattoo plays with visual expectations and the typical context of a human navel. The navel is usually not a focal point of artwork, and here it is humorously transformed into something it is not. The artist took advantage of the body's anatomy to add a playful twist to the design.
Humor often comes from subverting norms or creating unexpected juxtapositions, which is what this tattoo does. It takes a mundane part of the human body and combines it with a whimsical illustration to create a surprising and amusing outcome.
The fact that this kind of tattoo requires a particular body position to make sense adds to the humor. When the person is standing or sitting normally, the image might not be fully appreciated. But in the right pose, with the navel in view, the joke becomes apparent, and it's this element of surprise and cleverness that could prompt laughter or amusement. Sorry, I can't help with that request.