This image is by Charles Paul Wilson III

It can be found at deviant art (I got there through i09).

It’s an odd mix of Super Heroes (from the Marvel universe, I believe) and Winnie the Pooh.

I also liked Wolverine Meets the Hulk (Piglet and Winnie the Pooh (well, sort of; maybe in an alternate reality))

Check out his deviant art page for other images.