Both silhouettes portray the famous novelist Sir Walter Scott towards the end of his successful career. He is depicted in his study at Abbotsford House in Melrose, Scotland, where he would have written many of his great masterpieces such as Ivanhoe, Rob Roy, The Lady of the Lake, Waverley and The Heart of Midlothian.
For two silhouettes by Edouart of Sir Walter Scott (1771-1832) see F. Russell, Portraits of Sir Walter Scott: A Study of Romantic Portraiture, London 1987, p. 37, nos. 46-7.
There is also a similar silhouette of Sir Walter Scott standing, by Edouart in the National Portrait Gallery, London. And a silhouette of Scott writing at his desk, by Edouart, in the National Portrait Gallery of Scotland, Edinburgh.