This is a famous drawing created by the artist M.C. Escher. The lithograph is titled "Drawing Hands." The title is pretty much self explanatory because the hands are drawing eachother.
It is truly wonderful how he drew the hands from a realistic perspective and with great shading as well.
Most of Escher's work has an imaginary touch to it as opposed to something you observe then copy. This made his work unrealistic and somewhat of an illusion. I recommend checking out some other work by Escher such as "Relativity" and "Waterfall."