1 Dwalin: That was nay a poem! Where was the innuendo?
2 Lambert: Why does a poem need innuendo?
3 Dwalin: Why does anything need innuendo?!
4 Lambert: Well, it might be entertaining on occasion, but you don’t need it.
4 Dwalin: That’s what she said!

I wrote the first three panels of this strip, thinking there was a simple joke there somewhere at the end, but I struggled for some time finding it. Eventually I settled for:

1 Dwalin: That was nay a poem! Where was the innuendo?
2 Lambert: Why does a poem need innuendo?
3 Dwalin: Why does anything need innuendo?!
4 Lambert: Exactly!
4 Dwalin: Exactly!

I found this amusing, as Lambert and Dwalin continued to speak at cross purposes, Lambert implying nothing needs innuendo, while Dwalin implied that everything does.

I wasn't sure if this might be a bit too subtle though, so during production I switched to the more sledgehammer type of subtlety.