The image shows two men in a room with a window in the background. The man on the left is wearing a blue suit and tie and is holding a cardboard cutout of a man's head. He appears to be in the process of cutting the cutout, as there are scissors and other tools scattered around the room. On the right side of the image, there is another man wearing a light blue shirt and is helping him with the cut. Both men are smiling and seem to be enjoying themselves.