Early in "The Devoted Friend," it becomes evident that anthropomorphism will figure prominently in the story. However, Wilde has turned some of the expected features of a story featuring anthropomorphized characters on its head, as the animals narrate and discuss a story about humans to express their own preferences and morals. This is a subversion of the common structure that underlies many fables, in which humans read about animals to scrutinize themselves.
The story's first paragraph ends with a description of the Duck teaching her children to "stand on their heads in the water." The second paragraph begins with the Duck's direct speech as she speaks to her children:
“You will never be in the best society unless you can stand on your heads,” she kept saying to them; and every now and then she showed them how it was done. But the little ducks paid no attention to her. They were so young that they did not know what an advantage it is to be in society at all.
There is a comedic undertone to the animals' human-like behavior, as Wilde plays with the absurdity of ducks entering fine society. A concept connected to the Regency through the Victorian eras, someone is "in society" when they begin participating in social events. A young woman would typically enter society in her late teens, when she was ready to get married. The humorous element of this paragraph is emphasized by the final line. Although the narrator claims that the ducklings are too young to comprehend the benefits of being in society, the reader can't help but feel amused by the idea that any duck—young or old—could know anything about being in society. Being a part of society was reserved for families of a certain social status, and farming or working class families were shut out from fine society. By playing with the absurdity of a mother duck teaching her ducklings skills that will gain them suitors once they enter society, Wilde is able to subtly reveal the absurdity of Victorian customs overall. Once a reader can recognize that it's silly for a duck to learn skills that will allow them to be "in the best society," they are one step closer to recognizing the absurdity of humans doing so as well.
It is important to note that the story does not take place in a world where anthropomorphized animals have replaced humans. For instance, when the rat describes eavesdropping on a conversation between a critic and a young man who were going for a walk around the pond, the reader understands that animals live side by side with humans in this setting—and can understand their language. It is unclear whether the humans know that animals can think, speak, and comprehend in a human way.