A whimsical portrait of a koala wearing a bright orange and red winter hat with a yellow pom-pom on top. The koala has distinctive pink fluffy ears and red eyes, set against its characteristic grey face. It's dressed in a playful pink striped shirt with a yellow collar. The background features a tropical scene with a palm tree on the left, a bright blue ocean, and a sandy beach beneath a light blue sky. The painting has a naive, folk art quality with bold colors and textured brushstrokes. The composition creates an endearing contrast between the winter-dressed koala and the summer beach setting.