This rendering is based on sculpture by Bjarne Jespersen. The thing which ties this image with Escher's artworks is the man with impossible cube, which is sitting in front of polyhedron. This man appears in Escher's artworks "Belvedere" and "Man with cuboid".
Artist's deviantART profile http://denzoo.deviantart.com.
Letter to Escher
The image was found at http://denzoo.deviantart.com/art/Letter-to-escher-101712710