This cartoon ended up being change quite a bit during the process. It started off originally with a completely different dog and owner.
Here is the first version with a Red Setter and with the owner behind the bath.
It was then suggested that it might be more amusing to have the owner in the bath with the dog outside.
Although I was pleased with the Red Setter, as I was drawing a lot of Golden Retrievers, I decided to do a new version swapping dog breeds. Also, as the Golden Retriever cartoons were featuring a reoccuring character as the owner, I swapped owners as well.
A friend who used to keep a Golden Retriever pointed out that the dog I had drawn earlier didn't actually resemble a retriever, so I did the new version above.
Finally, I decided that the dog looked a bit on the dry side for such a water-loving breed, so I added the water effect above.