The image is structured as a two-panel meme with text accompanying photos of two men, depicting an absurd and humorous exchange. In the top panel, we have a man with a pleasant smile, dressed in a suit, with text that reads, "I pee sitting down." The bottom panel shows another man wearing a suit, grinning broadly, with accompanying text that says, "oh yeah, well I poop standing up!"
This type of meme is meant to evoke humor through a playful and ridiculous competition between the two figures, escalating a trivial action into a humorous battle of one-upmanship. The phrases chosen are intentionally outlandish, as they juxtapose typical bathroom habits with unconventional and ludicrous practices.
The humor in this meme may come from the absurdity of both statements and the incongruity of imaging such dignified-looking individuals engaging in a comical exchange about bathroom habits. It’s an unexpected use of formality to discuss something generally considered private and undignified. This irreverence can tickle the funny bone of those who appreciate humor derived from breaking social norms or taboos.
Another source of comedy in the meme might arise from the visual aspect of two mature, well-dressed men engaging in what seems like a childish contest. Their serious appearance clashing with the silly conversation subject is a classic example of visual irony.
The text's declaration-like format could also add to the humor, making it seem as though each man is making a proud and bold proclamation about their unusual bathroom practice, I pee sitting down oh yeah well I poop standing up