With one statement/question per page, there isn't much to read. The photos of the puppies (playing ball, eating a slipper, etc.) are a nice change from illustrations. In addition to discerning textures, there was plenty of other things: colors, numbers, size. See the review.
Although I consider the title to be a bit tautological, I must admit that I am a sucker for "touching" and "feeling," whatever the distinction may be. Scout better watch out now...
I like the textures that are combined with the basic words of this book. Toddlers and other pre-readers in particular will like the varied puppy feels, especially the rubbery noses at the end of the book.
We had a whole collection of these DK Touch and Feel books when my daughter was a toddler, and she loved them all. Simple words, colorful photos, and great textures to touch and feel.
Cute little touch and feel book -- not much else to say about it (except puppy's noses are quite a bit wetter than the leather in this book, but I suspect that's an issue of practicality)!