Okay, it is funny that even in this stilts-in-the-water circumstance there is a separate little doghouse in the back yard, complete with feeding bowls. But is that the joke? Does it explain the things hanging from the outer walls of the houses? Boat bumpers?? What are the things stacked on either side of the big house? Lobster traps?? Are they out for a row instead of a walk?
Comics I Don't Understand 
Nets. floats and lobster cages?
Lobster buoys are hanging on the wall. Attached to the traps on the ocean floor, they are color coded so you know which traps are yours. My father had a few hanging on his shed that he found washed up on the shore.
The joke is that the doghouse is a (near) copy of the owner’s house, with the reduced height intended to correspond to the reduced size. This of course means that the dog will get flooded out much faster than the owner, but perhaps he likes water.
P.S. The cylinders hanging on the houses are too small to be “fenders” (the nautical term for “boat bumpers”), and they are much too large for fishing “bobs” (hook floats), so they must be marking buoys for the lobster traps (the cages on the left and right edges of the large house). The gray lump to the right of the door is not easily identifiable, but a pile of fishing net(s) is a reasonably good guess.
New England Lobster Shack https://drive.google.com/file/d/1R_aqyC-85wCSRJmS85lxhu2yTZGXOeE_/view?usp=sharing
Try visiting Florida some time, you’ll get the cartoon then.
Building a doghouse that’s a small copy of your own house is a real thing, but I don’t get the joke.
https://www.thisoldhouse.com/pets/21018739/16-doghouses-like-your-house
Will the guy rowing help the dog up the ladder, or row over to the doghouse first?
Does the dog have its own lobster trap buoys, or use its owners?
[From today’s BOB MANKOFF PRESENTS: SHOW ME THE FUNNY (ANIMAL EDITION)]
I’m halfway certain this is just about the doghouse being a scaled down shack, but that grey lump on the front kind of looks like a cat
@ Mitch – The doghouse pyramid would be a little more funny if the ancient Agyptians weren’t so well known for killing and mummifying all sorts of creatures to accompany the deceased. In other words, that dog would have been wrapped, rather than leashed.
Oh wait — Somehow I missed that this wasn’t a special coincidence, but that the cartoon in the main post was also from BOB MANKOFF PRESENTS: SHOW ME THE FUNNY (ANIMAL EDITION). Both of the Show Me the Funny series on Comics Kingdom do thematic stretches where many consecutive cartoons use the same theme or element. Clearly they are doing doghouses at the moment. Here is the one for Tuesday January 10:
And NOT from the Bob Mankoff series …