This is a giant 27" Steamboat Willie horror plush. The funny thing? The factory fucked up! They originally ordered them as 40" tall, the samples came as 40" tall, but the factory sent out the first batches as 27" tall. So now they're negotiating/fighting with them to get some money back on these, and are making sure the future ones are 40" as intended. Regardless, I think Willie turned out great! I definitely need one!