He's doing sit-ups!
If he's doing sit-ups, they aren't doing a good job holding down his feet.
They're tickling his feet.
He's a polar-bear dog.
His name is snowflake. He likes it. He's laughing.
I wonder who the person is tickling his feet.
It could be a zookeeper because where else would you find a polar bear-dog except in a zoo?
Lot's of people are gonna visit him because he's unusual. People will jump the fence to see the polar bear dog, then they will blame the zookeeper for any damage.