Dean Potter is a filmmaker and adventurer. He enjoys BASE jumping, but he doesn't always like to go alone. Sometimes Dean takes the jump with his dog Whisper strapped on his back. Potter is making a film about this concept called "When Dogs Fly" and this is footage from it.
I'm unsure whether this is cruel to the dog or not. I am certain that the dog really has no idea what's going on. Dogs don't even realize that you are driving the car when you take them for a drive, how would they react to falling through the sky!?