A cat far off is just a kitty, discovers the little boy in the black and white illustrations of this small story. But up close he can look like a tiger. Trains at a distance make a small noise, but near at hand they can be deafening. That point of view alters reality is the theme of a book whose text is set in large type. Howard Baer, who illustrates cartoons for Esquire, uses the same technique for a book for children. The illustrations here simply seem too sophisticated, slap-dash rather than fresh, for the toddlers to whom it is addressed.