I found that picture on Fark in one of the Photoshop contests. There was text on it that said "I have no idea what you're talking about...so here's a bunny with a pancake on its head." Cracks me up every time.
The rest of the story is that it fits with my theories of "levels of comedy." The basest level is physical humor: Tom & Jerry cartoons, the Three Stooges, etc. The next level up is what I call "juxtaposition of incongruous items" - things that make absolutely no sense together, but look damn funny when they do. Ergo, bunny with a pancake on its head.
Dunno what levels are above that, because I don't think men's brains function that high