Heaven - Nicholas Allan

Dill the dog knows his time is up so he packs his case and tells Lily, his owner, that he's off "up there". "Can I come too?" asks Lily. "Er . . . not yet," replies Dill.
While he is waiting for the angels to collect him, Dill explains to Lily what he thinks heaven is like: hundreds of lampposts to pee against, lots of whiffy things to smell and bones everywhere - with meat on them! But Lily completely disagrees, she thinks heaven is quite different. Luckily, they agree to disagree just in time for a fond, and very poignant, last goodbye.
Nicholas Allan is unique among picture book creators for his combination of off-beat humour and child appeal.