This piece has often been misinterpreted so I'll lay it out explicitly. The reason you see legs and a tail is that this is a very rare and elusive tadpole. He is wearing heavy duty work boots and extra thick wool socks (that's why they are puffy at the top). To protect his fragile skull and keep his childlike grin from harm (just look at those eyes - so cute!) he is wearing a hard hat.

Finally we see that he is bearing a very large hammer with intent to kill.
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