And a gif:
[Editor's note: I was reluctant to post this one, as I am with most otters-doing-tricks submissions, but so many people sent it in I figured I'd give it a shot (so to speak). It appears from the video that this otter lives at Umitamago Aquarium outside Beppu, Japan, but I have no other context to provide. It is very cute, though, so enjoy!]