I don't really even need to offer my commentary on this, do I? I'll just use the description from What on Earth catalog instead: "Cat lovers, take a seat. An adorable kitten's face decorates your toilet lid; viewed from above, the matching rug completes the cat's body to hilarious effect. Soft acrylic synthetic fabric. Hand wash. Imported. Seat cover is 13" x 16"; rug is 24" x 25"."
Seems kind of morbid to me.
What, you've never wanted to sh*t down your cat's gaping neck hole?