The surroundings are opulent to the point of excess. (Have you ever lain upon a bear rug? It feels very nice indeed, but rather hard to clean.) Her cheerful smile as she counts that generous handful of gold coins only reinforces the impression of opulence:

nude girl lays on a bear rug and happily waits to be ravished (for pay)

The artist is Louis Icart, and this is apparently one of many etchings from the book Le Sopha.

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