The image shows two men from the knees up, positioned to face each other. Both men have distinct facial features. The man on the left is wearing a tall top hat, appears older with sideburns and a large nose, and looks slightly surprised. He is wearing a long coat over a crumpled shirt with striped pants, and his hands rest on his hips. The man on the right is dressed in a brimmed hat, checkered pants, and a large coat, with his face angled towards the side. His expression appears more neutral. He is holding a cigarette in his right hand and gesturing towards the other man with his left hand. In the background, there are faint outlines of trees and an open landscape sketched, suggesting an outdoor setting.