Lots of potential for engagement from birth
The book is very simple, but it's a great way to introduce animals and colors from birth. It's also a great book to use in a bilingual setting, including sign language. You can sing the story as well (can be found on YouTube). The book then turns into a tool for broader educational opportunities, particularly the page at the end where all the animals are shown in full.
Common Sense Media starts age recommendations at 2, but my true rating is more like 0-4, as it comes in board book form for babies and toddlers, and I think older preschoolers will become bored with the virtually nonexistent story.