1. Get two people.

2. Cut out a comic strip from the newspaper. Preferably a really stupid one (sadly, not hard to find.)

3. Person A looks at the drawings, ignoring the words, and makes up new words that might conceivably fit the drawings.

4. Person B looks at the original words, ignoring the drawings (and unaware of what person A has come up with), and draws new art that might conceivably fit the words.

5. Person B now adds the new words written in step 3.

6. You now have a (frequently very offensive) new comic strip that (usually) makes no sense. Reward yourself with another drink!