The funniest LOLcats are, I think, those in which it is genuinely difficult to imagine how a cat got into the position pictured.
(If you’re looking for the lyrics to “I Google You,” they’re a couple posts in the past.)
Err – it’s just lying on its back. They do that all the time. Sometimes to cool off or to get petted, but mostly just because they like it.
It’s not so much the bodily twist as the facial expression. . .
It’s also stretching – look at the toes, especially on the back feet. But it’s certainly got a funny expression