The scene is from the opening chapter of
The House at Pooh Corner in which a house is built for Eeyore. Shepard has annotated the back of the artist's board with the note 'Ernest H. Shepard | Replica drawing from | 'The House at Pooh Corner' | Sept 1965'.
Shepard redrew several of his drawings as presents or commissions. In the 1950s and 1960s he produced a number of replicas for sale in exhibitions (at Foyles Art Gallery in 1958, for example).