One of my coworkers was complaining about staying up late for a project problem, and it reminded me of earlier in my career when that was not uncommon. Missing out on sleep always made things seem silly. And I had the middle panel be nothing except laughing in a nod toward the way Family Guy has scenes like that go on for an extended time.
I wish I could remember where I heard someone use the phrase ‘pipe dream’. Someone said it and I immediately thought about a pipe smoker. So, I played with the difference in the meaning of the word ‘pipe’. As I was creating the comic, I wanted to have one panel about the smoking type of pipe, and a full panel about the real meaning of the phrase, so this comic expanded to four panels.