It's a cartoon. I just drew it after reading the FP story about AIG's bonuses. Poor AIG.
Apparently I need to add more lines of text. Well, here we go. La la la. I don't know what to write. I drew this cartoon using the following equipment: a pen; a piece of paper (it was nice paper). Then I scanned it. Then I added the grayscale washes in photoshop. Then I uploaded it to flickr. Then I posted it here. Now I'm writing this text. Is that enough?
Update: fixed size, and made the font easier to read.