It's from Enginehead #6. All through out the series, Enginehead...an amalgamate cyborg...has been putting cats into trees, but he doesn't know why. In the final issue we get this page that explains it.
I remember reading that comic and being stunned, because Joe Kelly...without tarnishing or mocking the character or his history...hacked Superman. That one page (like the one above) taught me that the best comic writers don't need to deconstruct a character's good nature to use them in a modern or even post-modern setting.