This meme is a playful image manipulation where the face of a person, likely a well-known figure, is superimposed on the body of Hans Gruber, the antagonist from the movie 'Die Hard.' The joke could lie in the pun 'Luber' instead of 'Gruber,' perhaps referencing the person whose face is used in the meme, and the overall absurdity of the edited image, which creates a humorous juxtaposition.