Oh man, that’s a stroopwaffel, right? Oh man. Or alternatively, a flat cap. The ones what they wear Oop North. It’s a penguin in a Hovis ad!
To be fair, the penguin seems more interested in its little fishie. More biscuits for me!
image – srslyguys https://www.flickr.com/photos/srslyguys/ licence https://creativecommons.org/licenses/by/2.0/