It's from The Doubtful Guest, a story written and drawn by Edward Gory. Gory is sort of like Burton, in that he draws things that are very surreal. The difference is that as creepy and cute as Burton's stuff is, there is the definite feel that he intends it for kids. From what I understand, Gory wrote children's stories but didn't particularly care for them. That's why we get things like an alphabet book that gives illustrations on various ways children can be killed.

I know? It's beautiful, isn't it? :)