The image features a cartoon of a raccoon sitting on a chair with its paws on a desk. The raccoon appears to be relaxed, with its legs hanging over the side of the chair. The chair is a simple design with a backrest and armrests. The desk in front of the chair has a single drawer. Above the raccoon, there is a text that reads "It is what it is" in a bold, capitalized font. Below the raccoon, another line of text states "And it is not great." The text is also in capital letters and is positioned in the lower half of the image. The overall style of the image is reminiscent of a comic or a graphic illustration.