The 'Tom Nook at a Desk' meme features the infamous raccoon businessman from Nintendo’s Animal Crossing series sitting in his office, ready to strike a deal. While Tom Nook is technically a helpful character who provides housing, the internet has collectively reimagined him as a cold-blooded capitalist and a relentless debt collector. The meme typically portrays him presenting an outrageous bill or reacting to a player's financial woes with a blank, professional stare. It first gained massive traction during the release of New Horizons, serving as the perfect visual for jokes about taxes, loans, and the absurdity of working for a raccoon to pay off a virtual mortgage.