DOG HEAVEN

Rylant's debut as a picture book illustrator (not to be confused with her board book debut as a collagist in The Everyday Books, 1993) offers sweet comfort to all who have lost loved ones, pets or otherwise. ``When dogs go to Heaven, they don't need wings because God knows that dogs love running best. He gives them fields. Fields and fields and fields.'' There are geese to bark at, plenty of children, biscuits, and, for those that need them, homes. In page- filling acrylics, small, simply brushed figures float against huge areas of bright colors: pictures infused with simple, doggy joy. At the end, an old man leans on a cane as he walks up a slope toward a small white dog: ``Dogs in Dog Heaven may stay as long as they like. . . .They will be there when old friends show up. They will be there at the door.'' Pure, tender, lyrical without being overearnest, and deeply felt. (Picture book. 5-9)