Image of the Day

So this is one of those pics I see and think 'Dammit! I wish I'd thought of that first!'...

I have no idea of the artist and indeed in a search for their name I have actually come across images of the same but upside down from what is pictured here.

Anyone out there that is more the wiser than me, please let me know, cos if this IS the wrong way up, I'm SO starting on my own version.