Penguin cartoon. A penguin sunbathing on a tropical beach.
This cartoon isn’t a joke so much as just a slightly silly and humorous image of a penguin sunbathing on a subtropical beach.
The penguin is obviously on holiday.
The cartoon has no specific meaning. It’s just that a penguin on a tropical beach is somewhat incongruous, therefore funny.
I suspect that it’d look very effective on a ceramic mug or greetings card.