I\u2019m constantly on the prowl for words, phrases, any snippet of language that I think I can play with. I think I heard this on the radio one day. Someone somewhere wasn\u2019t happy about something and \u201cdeclined to comment.\u201d Once something like that pops out at me, my head begins to run it through all sorts of cartoony filters. Can I use it with an animal? Can I reverse it? Exaggerate it? Does it sound like something else? Obviously that last technique is what I used here. Change \u201cdeclined\u201d to \u201creclined,\u201d back up just a bit to involve a big comfy chair, and you get this cartoon. The cartoon itself is sort of medium funny, but what amuses me more is the idea of some executive putting his feet up, laying back a bit, maybe grabbing the remote, and then holding forth on the state of his business. That\u2019s pretty funny.