"...the dog's gone belly up!"
Lady and I have this playful ritual. I'm not sure how it started. She loves to roll upside down with all four paws in the air. At some point she probably noticed that this usually causes me to stop whatever I'm doing and love on her for a moment. Sometimes she rolls onto her back just getting comfortable. But other times I'm aware that she's watching me, and then she'll roll and wait...
I usually take the bait.
"Uh-oh!" I say in a sing-song voice,
"The dog's gone belly up! She's an upside-down dog!"
Then I go over to those sprawling legs and big brown eyes, and give her chest and belly a good rub.
"I just can't resist an upside-down dog, so cute."
And then, maybe it's just my imagination, but I could swear I see her smile.