It's really a storage shed, not a cabin. Those are docks behind it, so it's probably full of boating/fishing gear. Here is is on Google Maps, and a different photo with some of the other side of the shed visible. The illusion is made from different kinds of wood, or maybe the same wood with different finishes.
After I got that Klutz book, Tricky Pix, when I was 11, I tried to rope my friends into taking pictures like this all the time. Of course, my pictures never turned out nearly this well—so much wasted film, so many wasted trips to the Sav-On one hour photo.