This is an unusual sepia print of a cherub or cupid who is blindfolded. The cherub is sitting on the branch of a tree and an owl is next to him, whispering in his ear. It is not titled but is referred to as "Cupid's Counselor." It was done by M. B. (Morris Burke) Parkinson, the same artist who is known for his Cupid Awake/Cupid Asleep artwork.
It is in a criss cross ribbed wood frame with porcelain buttons at each corner. It has old glass, a cardboard backing, with a newer wire for hanging.