The old “It’s not what it looks like” excuse is so ingrained, I thought it would be hysterical if the situation were so completely obvious that it couldn’t be possibly anything other than having sex. I’m sure this joke has been done before… I think I’ve even seen a porno with a variation on this theme. For that reason, I had to do one of my favorite comedic gags, the “one more panel after the joke to see the result of the joke.”
The last thing I can say about this is that the first panel has a great sex scene. I noticed I didn’t draw the guy’s stuff. I was still trying to conform to Japanese censorship standards to make it seem more authentic.