Thanks to Villager Jim on PMP for the reference photo of his dog, crashed out after a walk. A more complex daily painting than usual, I couldn't see how to paint this all in one go, so painted it in 3 short sessions, allowing the layers to dry each time.
I was intrigued by the origin of the term "40 winks" which I chose as the painting's title. 40 is a commonly used number to mean a lot (the phrase 40 days and 40 nights from the Bible perhaps being the origin); a wink is obviously the opposite - not a lot - so perhaps juxtaposing the two was intended to be comic because contradictory. Anyway, it seemed to fit this painting whichever way you interpret it.