This isn't the typical children's book. It deals with death in a dark and humorous way. Rat and Dog find their neighbor, Rabbit, dead on the street - flat as a pancake. They spend some time thinking about the best thing to do with Rabbit since they know they don't want to leave him on the street. Finally, with a decision made, Dog and Rat come up with a great way to take care of their friend.
This isn't a book for the young ones. They definitely won't get the humor.
P.S. THE FLAT RABBIT really brings to mind another darkly humorous animal tale.