Woody Woodpecker hangs a smoking beard on Wally Walrus, then pulls his chef’s hat over his head to turn him into a smoking locomotive in The Dippy Diplomat (1945).
Here’s one of a number of perspective scenes in the cartoon where Bugs Hardaway and Milt Schaffer extend the gag where Woody treats Wally like a mail car. A mail bag comes out of nowhere. These are consecutive frames.
Wally chugs in, centre stage, from the distance. Here are some of the frames.
Grim Natwick and Pat Matthews receive the animation credits on this cartoon, directed by Shamus Culhane.