No, I didn't draw either one.
The first one DOES make sense. The idea is that cats "don't care" if you are sitting on the toilet, they will still waltz into the bathroom and calmly sit on the floor and watch you or even approach you for some petting. It's like, "Aren't cats great? They accept us, they don't even care if we're taking a dump!"
I'm not sure that the 2nd one is by the same artist, or the original full-length cartoon or what...
Yeah, it's gross.