Is this a depiction of a Nikon, Canon or neither?

Https://www.etsy.com/uk/listing/154753441/dslr-camera-pillow-in-fleece?ref=shop_home_active

I was looking at it as a gift for a Canon user but someone has suggested that it depicts a Nikon?

It is pretty much a generic artists depiction of a SLR camera.

From the size and location of what appears to be the shutter speed control knob, the model could have been a Nikon F2 with some artistic interpretation.

None of the Canon products had such a prominent shutter speed control knob

Quite honestly, the shape of the camera paired with the black/red reminds me of the Pentax K10/20D camera, but I think it could pass for a generic camera.

It's quite generic but it looks like a Nikon to me, as it has the red dart under the shutter button, which is one of the most distinctive features of any of the Nikon DSLRs.

However, photographer's shouldn't really define themselves as "Canon users" or "Nikon users". Best just to define yourself as a "photographer" and enjoy taking pictures. Even if they are a Canon user they shouldn't be offended if you buy a cushion that has a camera that might look a little bit like a Nikon.