I know not where this picture was taken and, truth be told, this particular piece of information is utterly irrelevant when it comes to enjoying the full effect of staring into this red panda's eyes.
From what I can tell, the red panda is resting on a fence, most likely in a zoo or perhaps at an animal sanctuary.
For one reason or another, its right ear looks as if ready to hide from sight, whereas the right one just wants to have its picture taken.
Ears aside, what makes this picture so annoyingly cute is the fact that the red panda seems to be staring right at you, all eager to get your attention.
Just for the record, red pandas are currently listed as a vulnerable species, and efforts must be made in order to save them from becoming extinct.