This is a KatKabin, an outdoor cat house.
"A unique and innovative cat shelter that provides your cat with all the warmth, comfort & safety it is used to indoors. Standing above the ground, it provides a warm, cozy and shaded insulated den for napping, stretching and relaxing. Your cat is protected from the weather in a sturdy and purpose-made home. The opening also has a conventional clip-on cat flap that can be attached or removed depending on the season or your cat’s preference."Why, why, why - would any responsible cat owner allow their pet to live OUTSIDE? Look, here's one, begging to come in! At Amazon.com for $99.00.