Yes, that's Tim and Eric and yes, that poster is made up of cats.

And here is a shoe made up of Tim and Eric:

[$60, Zazzle]

If you're not familiar with the hilarity that is "Tim and Eric Awesome Show, Good Job!" (not to mention my favorite character, Dr. Steve Brule), I highly recommend checking it out in all of it's green screen and random glory.  Here is a great introduction for ya:

Thanks to Umar for the tip!

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