"I find you sexually inadequate." Napkin Sketch

When I think of a cartoon gag, even one that is in poor taste, I try to make a quick sketch. Now I can look at this and think of how to rework the image: Maybe the socks need to look a bit more like socks; maybe use buttons as eyes; maybe I should skip the whole button option altogether. Then I have to decide which would be better to submit this cartoon to, The New Yorker, or Playboy? The choice is clear—The New Yorker, they pay more.