This is a sample of what KiRKWOOD looks like when I'm cooking up an idea. I generally start with the images and where they go before I tackle the dialogue. I like to have the setup kind of speak to me and once I hear something weird or surprising, I pencil in the speech balloons. I sometimes edit the final punchline about five or six times to get the rhythm right. I firmly believe if it SOUNDS funny, it IS funny. The shorter, the better. Except when it's longer.