I came across this tonight while doing a random MOTU search and while most of the art that came out of this book looks a bit amateurish, this one has got something quite sinister about it. Reminds me a bit of an old DC Cover where the Toyman was doing something similar to the Justice League. Being that it's also the cover art, I'm sure it'll go higher than $26.
MASTERS OF THE UNIVERSE PAINT W/WATER BOOK ORIGINAL ART | eBay