Movies
Suntan lotion good for me. It protects me, tee hee hee. Sun is bad, Lotion good. (Squeezes bottle) Phft, phft, phfffnnnnnnnt! Smiley.
— Billy · Billy Madison

Behind the line May contain spoilers.
Our reading
An editorial interpretation.
Simple opposites and a singsong rhyme turn applying lotion into a comic performance. The speaker's cheerful noises carry the joke beyond the words, ending with a playful reference to a smiley. The exaggerated delivery makes an ordinary activity sound like an improvised children's song.
Context reviewed