Panel 1: We find Mike sitting at the kitchen table deciding that the book he's not reading is too low.
Panel 2: As he piles another book on, he declares that it's still too low.
Panel 3: Now that he's got a pile to the correct height, he declares that said pile is perfect.
Panel 4: Why it's perfect is that he can take a nap instead of having to do his homework.
Summary: We can probably expect to see a ringing defence of Lynn's own shitty time management skills today because she's where Mike gets his thinking that he's at his best when he's trying to stiff-arm the Grim Reaper from.