Martin: You know that guy, Roger, on fourteen, has that little Scottish Terrier?
Frasier: MacDuff?
Martin: Right. Well, Roger's invited all these dogs from the park to a party, for MacDuff's birthday. Except Eddie, thank God. Have you ever heard of anything more ridiculous?
Frasier: I see. And putting a hat on Eddie, for every major holiday, that's normal?
Martin: Well, it's not every holiday.
Frasier: Oh, Dad, please. He's got a Santa cap for Christmas, he's got a top hat for New Year's Eve, he's got a tam o'shanter for St. Patrick's day...
Martin: Well, they're just hats. I mean, it's not a whole party. I mean, a dog doesn't know it's his birthday any more than he knows it's Friday or Saturday or...
Frasier: Or Cinco de Mayo?
Martin: That sombrero was a gift.