This is one of those few cartoons that started with a visual first and then I had to struggle find the right words.
Most cartoons start with the words and soon after the picture becomes apparent or rarely they both appear at the same time like an immaculate comedic miracle.
Here I started with a doodle of two birds at a counter and then I started asking questions about where they were. Is it a bar? Is it a restaurant?
These locations gave me several punchline options but none of them were fully comedically satisfying until I determined they were at a hotel. And from there the questions started, chiefly that birds would not need a bathroom as part of their hotel accommodations as they shit everywhere in real life.
And thus a punchline was born.