The watercolor painting depicts two squirrels on a branch. The squirrel on the left is gray, and the squirrel on the right is brown. The squirrels are looking at each other, perhaps having a conversation. The branch is brown and textured, and it is surrounded by a white background with some faint brushstrokes of gray, possibly representing pine needles or leaves. The painting style is realistic, capturing the intricate details of the squirrels' fur.