Well I' ve got a 10 years old Golden retriever and I'm the uncle of 2 years old boy.
I love my dog, he seems to be reasonably smart for a dog but ....
For example: my 2 year old nephew is "playing game" involving already quite elaborate abstract thoughts. For example he plays "battle" with soldiers...Well not a "big" battle with strategies and all, just two soldiers fighting each other. He is a fan of Tintin and he imagines himself as captain haddock and countless of abstracts thoughts and related activities such as those ones.
On the other hand...My dog is a dog! (great news :-)) Most of his games are rather straight forward (I grab this toy, you too, funny!).
Irony, humor, the 2 years old boy already understand those things. He also tries to make "joke".
Their capacity to stay focus....The 2 years old is light years ahead already.
Frankly I don't see the point to compare. They are just so "different", their intelligences are already so "different". I really wonder how you could compare them and how could you find anything meaningful out of this comparison.
A 2 years old boy is still in its infancy, a 2 years old dog is almost mature. On one hand you compare a being "under construction" with a fully grow up (functional/almost independent) being. What's the point?