The second best piece in my collection is this poster-sized "Gibson Girl" by Orson Lowell.
Orson Lowell was part of the golden age of illustration alongside such greats as Montgomery Flagg and Howard Chandler Christy. More technically adept than the far more successful Charles Dana Gibson, Lowell's work often stood literally in the shadow of Gibson's girls since his cartoons had the spot in the old Life Magazine immediately following Gibson's.
This is probably the closest I'll ever get to owning an actual Gibson girl (though the Mystery Gibson on display on my Classic Images gallery may also qualify). I actually prefer it to the majority of Gibsons I've seen. Gibson tended to excessive and distracting facial lines and his women tended to have surprisingly butch faces amid their bouffant hair and finery.
This particular piece does not appear to be a gag panel but rather a book or magazine illustration. I have not been able to track down the particular book or magazine.