What's That?

In a pond,
there lives a frog
who looks & talks
like a polywog.
When he's asked,
Why is this so?
he looks up and says,
I don't know.
Now truth be told
we're none the same
and you can call it
by any name;
but it still holds true
that a rose is a rose,
so go and stick that
up your nose! ;)
Now it's no matter
if you're here or there,
'cause It could be anywhere.
I'll let you decide
if it's up or it's down
Will it be a smile,
or will we frown?