Walsh (Do Pigs Have Stripes?, 1996) again asks preschoolers questions to which they probably know the answers, but that doesn't mean they're a snap. ``Do horses bark? No, dogs do,'' although the horse in the picture does hold a bone in its mouth. Tickling small funnybones, Walsh lures little ones into the swing of things, for each question requires a resounding ``No!''--each question but the surprising final one, because owls do go hoot in the middle of the night. Bright, large images in a childlike scrawl of lines and flat planes of color, combined with the book's reiterated invitation to participate, make it a perfect candidate for story hours. The simplicity of presentation masks the book's complex wit and trickiness: Children will love it. (Picture book. 4-7)
