it39s-not-what-it-looks-like
Explanation
The Joke
The comic plays on the classic sitcom/movie trope where someone walks in on their partner in bed with another person, and the guilty party blurts out "It's not what it looks like!" In the first panel, a man opens the bedroom door to find his wife in bed with another man (the lawn guy), and she delivers the iconic line.
In the second panel, the husband calmly states the obvious: "It looks like you're having sex with the lawn guy." The lawn guy's response is the punchline -- he agrees that yes, that is what is happening, but protests that the husband "can't see the emotional bond we're forming." Rather than denying the physical act, he reframes the situation as something deeper and more meaningful than mere infidelity.
The Humor
The comedy comes from the absurd inversion of the typical cheating excuse. Usually the cheater tries to downplay what is happening by claiming it is innocent. Here, the lawn guy does the opposite -- he admits to the physical act but insists the husband is missing the truly important part: the emotional connection. This is funny because it takes the already bad situation and makes it worse from the husband's perspective, since an emotional affair is often considered even more hurtful than a purely physical one. The lawn guy seems to genuinely believe this distinction should make the husband feel better, when it obviously makes everything worse.