This meme is all growns up now, as the "twin baby boys have a conversation" has been reimagined by Funny or Die as a sequel decades later, with Michael Chiklis and Patton Oswalt as the twins. For continuity's sake, I guess, they're still wearing diapers?
You have to watch it through to the end. It's not what you think. Unless you were thinking it might be Not Safe For Work. In which case, roll it!
If you didn't see the original video that spawned millions of YouTube visits, then visit twin baby boys have a conversation.