This masterpiece needs your brainpower. Can you guess what it is? 🎨🧠

Artist: @sukiyaki-kai

Me me me.
Never too late, Never too early.

No laughter, No life.

https://www.frameboard.com/sukiyaki-kai/sukiyaki-art 

This masterpiece needs your brainpower. Can you guess what it is? 🎨🧠

Artist: @sukiyaki-kai

https://drawcast.xyz/games/TqF3rq0lF90s5CB8raGS

Thank you for your hint! I got it right🙌
At first I thought it was Kitakita Oyaji's hat😂

コヤツの頭飾りを手に持っているから、ハット！と答えるトコだたw