(Two days. Two whole days. And this is the best I could manage.)
OLD SKOOL WEBCOMIC PRESENTS: STANDARD JOKE TEMPLATE #117
A: Opening comment!
B: Tangential reply!
A: Expression of slight confusion, followed up by an attempt to put tangential reply into some kind of meaningful context!
B: Immediate change of subject that serves only to heighten confusion!
A and B: Pause designed to heighten comedic effect!
A: Dry, subtly demeaning observation!
B: Response optional!