This work is entitled "Drawing Hands" by M.C. Escher. M.C Escher is notorious for using incorrect proportions to create illusion-like pieces of art. Here we can see how he creates an illusion of two hands coming out of a 2-D arm into a 3-D hand. Not only do the hands become 3-D but they are also drawing the opposing hand in the work. We can see how Escher uses shading to create value, and also stippling in the background to create value as well.