That is a drawing by the Dutch artist M.C. Escher. He gained world fame for mixing mathematics with art like that create images that are mathematically correct, but physically not. We often speak of an Escher figure when we see drawings like that, and as depicted in your meme.
(And for those trying to riddle the picture I threw in out, there is none. The picture was drawn that way that the stairways is infinite and has no lowest or highest point).
