What audience is "how to eat an ice-cream cone" most likely written for?

At the beginning we can say that this essay goes to every children who wants to know how to eat an ice cream. But the real focus permits any person to read it. The essay has strong irony and humor that intends not only to reach the heart of the children but also an ironic writing aiming the ilogic of the how-to guide type of writing which makes it better for adults who understand irony.