snowman comics

I have a working hypothesis that any comic involving a snowman is automatically funny. My earliest recollection of this phenomenon was a cartoon from National Lampoon showing a snowman police officer lifting a sheet to reveal a puddle as a very sad snow person looked at the mess underneath. No words but huge hilarity. Of course Calvin & Hobbes make use of snowmen to great effect. There are probably a few snowman comics that are not all that funny. But here's another one that landed in my lap and it made me LOL. Not sure I even want to dissect the reason as I am content to accept it as is.