<picture>
    <source srcset="smaller_landscape.jpg" media="(max-width: 40em) and (orientation: landscape)">
    <source srcset="smaller_portrait.jpg" media="(max-width: 40em) and (orientation: portrait)">
    <source srcset="default_landscape.jpg" media="(min-width: 40em) and (orientation: landscape)">
    <source srcset="default_portrait.jpg" media="(min-width: 40em) and (orientation: portrait)">
    <img srcset="default_landscape.jpg" alt="My default image">
</picture>