DOGGY STYLE Oprah, dead dogs (Photo: caplakesting.com)

• All dogs go to heaven: Daniel Edwards, the artist who brought you Britney Spears crowning on a fur rug, gives you Oprah and her dead dogs in “Memories of Sophie and Gracie: A Puppies’ Memorial.” The piece was inspired by the deaths of Sophie, a Cocker Spaniel who died in March, and Gracie, a Golden Labrador who met her maker last year after choking on a ball.

• Refund offer: Governor Ho-bagger Elliot Spitzer is offering refunds (or at least the opportunity to request them) to those who contributed to his 2010 campaign.

• She whore it best: Speaking of the Spitz, Ashley Alexandra Dupré was caught out and about in New York yesterday. Note the Post‘s well-honed reporting skills as they keep you abreast of every method of transportation Dupré used and every accessory (and its cost) she wore.

SURE, THERE’S MORE: Republicans and antidepressants; depressing military constitutions; and Sean Penn says some stuff!