You cannot really label this who joked about it first, because first of all, Tim and Eric did their "Tiny Hats" sketch in their second season on Adult Swim in December 2007, while Saturday Night Live focused on tiny hats in last night's 36th season opener. Also, someone else somewhere in the world probably put a tiny hat on his or her head and made a funny about it before then. Promise you that.

And the SNL sketch makes the tiny hats part of a game-based sketch about interpersonal relationships, rather than simply a store that sells the hats.

So. Who joked about it better? Here was last night's SNL sketch, Ladies Who Lunch:

And here was Tim & Eric's ad spoof for Tiny Hats:

RELATED: SNL already had been influenced by T&E a couple of season ago, as anyone could tell by a few of the digital shorts — which is because they've been directed by Jonathan Krisel, who works as a director, editor, e.p. and writer on T&E, ASGJ.

Still, it's amusing (or is it) that Tim Heidecker answered fan comments on Twitter this morning by asking: "will there be a "betty white" sized online movement demanding public apology?#tinyhatswar".

NOTE: Full review of SNL's 36th season opener to come later. Anyone who knows me knows why it's not up already.