I think you’ve confused with with someone who builds a dam. 10/10 for that pun! I’m not sure why I’m explaining this but obviously Otters are sometimes mistaken for beavers (you people need glasses, honestly!) Beavers build dams. Get it? I also think this gives a nod to “Frankly, my dear, I don’t give a damn” which is a line from a film made in 1939 called Gone with the Wind starring Clark Gable and Vivien Leigh. I’ve not seen the film, but I definitely recognize that caption.
This Otter meme shows an otter sitting on a rock (otters love to do that, don’t they). The caption reads: “I think you’ve confused me with someone who builds a dam”. It’s hilarious, basically.