Quote from Frasier in Give Him the Chair!
Frasier: Ever since you got here all I've tried to do is make you comfortable. I don't even know why I bothered. I mean, everybody knows Martin Crane doesn't like calfskin, he prefers duct tape! [Adds a strip of Martin's duct tape to the chair] And food crumbs! [throws bowl of nuts on the chair] There we are! [takes Martin's beer] And let's have a little dribble of beer while we're at it! [pours can over chair] Why not? There, that's delightful! Oh, and let's not forget, to top it all off, just the slightest bit of dog hair!