Oh, golly, it’s another Mad Fold-in hommage! These are from a campaign for Comedy Central in Argentina, encouraging you to combine the two images to complete the logo. Even if the resulting image is quite zany (and not really funny), the logo tells you that “it’s funny”. How genius is that?
If only the rake had been upside down (the proper way in funny situations), the cow could have stepped on it, breaking the naked dude’s arm. Now, that would be funny.
Illustration, by the way, is by Argentinian artist Carlos Baragli.