This is the $30 'Funny Orange Tabby Cat Tissue Holder' designed and sold by WhatOnEarth (valid question). It covers a regular square-sized box of tissues, which you can then pull from the cat's ass. Obviously, it's perfect for the friend who wants me to immediately regret coming over to visit.
Keep going for a video of the cat in action. And for the record, yes, I did just buy a couple to keep in the closet and give as gifts when I forget people's birthdays.
Thanks to whichever friend posted this on their Facebook, not that they're reading this anyway -- none of my friends support me. "It's because they don't think you're funny." At least they're smart.