He's just playing with you - they are very cat-like when they do that.
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Cocker Spaniel Kicking With Back Legs by: Sandrina
My cocker spaniel also does this! He lies on his back and uses his back legs to push against me. It's all very friendly, there's no aggression.
I'm not sure why he should do this, but I think it's very cute!
He reminds me of a cat when he does this, only without the sharp claws! Cats kill their prey when they dog this - they are trying to rip open the belly of their prey!
Although I think my cocker's just playing and enjoying himself - we have a little play every now and then.