This follow-up to Dogs Don't Wear Sneakers (1993) offers more of the same random, rollicking doggerel``Horses don't hang glide/Giraffes don't drive cars/And you won't see a piglet saving pennies in jars,'' etc.matched to busy, literal cartoons filled with animals clothed and posed accordingly. As in If You Give A Moose A Muffin (1991), Numeroff stretches a winning idea, perhaps further than it will go. The first book will create demand for the second, but there are empty calories in this sequel. (Picture book. 5-7)