Quote from Frasier in The Impossible Dream
Daphne: Well, actually, I do have a theory of my own about your dream, if you'd like to hear it. Frasier: What the hell. Daphne: Well, in your dream, who was in the shower? Gil. What is a shower? Running water. Who needs water? Fish. What do fish have? Gills! Do you see where I'm going? Frasier: Insane?