Well, while you did flip the exact same image, I think the expression on the face, with the tounge sticking out makes it look like the little guy is concentrating really hard... and has been for quite some time.
So the one with the pencil in the right (top pic) looks as though he has been writing more then one line. Like maybe he is writing about six lines down the page. So the position of the pencil on the paper seems to match the facial expression to me.
In short, I think it's up to the viewer's interpretation of what is going on in the piece as to which one looks more appealing. Either way, it's a cute little fox. :-)
River