She starts off by whining about how her 'humorless' editors wouldn't let her get away with inserting asscracks in the strip no matter how often she'd put them in. One fine day, it had occurred to her to put in a little tiny man on suction cups on the window so she could finally get away with being able to put an asscrack on a character; thus was born Ned Tanner. (Note: Watching her congratulate herself for fooling her editors for four years will do as for your digestion as it did mine.) She then enlisted Katie's assistance in making a real Ned to sell and, well, how the idea of doing an end run around Community Standards and Practices is the funniest thing in the history of ever.
Charming story, eh?