These “Wide Open” panels from successive weeks seem to feature the same feline character, at a similar angle. Physical angle. But the comedic angle is hard to catch.
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Comics I Don't Understand 
I can see why a dog would dream of a world with a (presumably) unlimited supply of burgers just lying about, but butterflies?
As for the cat, I guess the premise is that somehow it has inserted itself into someone else’s dream, as if, maybe, cats are arrogant?
The second one is your standard “there’s no such thing as a free lunch” Ts’n’Cs joke, much like the one a few weeks ago about cavemen laying down the rules for becoming domesticated to a dog – privileges and benefits can come at a price. I thought that one much funnier than this.
To add to the puzzle, the dog in the first one has a Trump haircut, and a Trump diet. Why is Trump a dog?
Maybe the butterflies come from the cats dream, not from the dog. Not only did it insert itself into a dream of another being, but the cat also added it’s own flavor of favorable things, while the dog disagrees about the “favorable” part.
Why butterflies instead of mice is a mystery though.
Also, I have no explanation for the haircut.
Do you think the second one involves the saying “all dogs go to heaven”? With the extrapolation that in fact, they run it?
I think Markus has the correct idea on the butterflies, but the dog has overlooked one crucial detail: the cat has not “intruded” into the dog’s dream, it has been placed there (as an additional source of entertainment). The dog should take advantage of it and chase the cat for all eternity (or at least until he wakes up).
Cat always shows up being nosy when the dog is being fed (cite: my cat and dog). Dog is annoyed the cat has even managed to do this in his dream.
I thought the dog had a Beatles haircut.
Could even be a Boris Johnson haircut.
Or my haircut from the 80s.