This optical illusion
is using the 3D overlap drawing technique to create an impossible box. If the sides of this box overlapped in the opposite way, this would look like a normal box.
Unlike other examples such as Impossible Circle or Impossible Square, this optical illusion could not be shaded or colored since the whole drawing is made from one continuous "side" in a way not completely different from the Mobius strip.
With this 3D optical illusion we see the possibilities of drawing semi-realistic images of 3D objects that couldn't possibly be made using right angles.