A Lion is a Lion by author and illustrator Polly Dunbar.

From Walker Books:
From the creator of Penguin and the Tilly and Friends series comes a wicked, rollicking read-aloud which asks the question: Is a lion still a lion if he … wears a hat? And carries an umbrella? …if he asks for a dance? What about when he licks his lips and says, “Oh yes, lunch would be lovely, thank you…”

Dunbar’s unexpected sense of humour… every bit as original as Judith Kerr’s classic
— Irish Times

A deceptively simple and funny book
— The Daily Mail