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Explanation
The Joke
A child excitedly presents a card to their parent, explaining that the whole family made cards where they wrote their favorite things about "Daddy." The card is opened to reveal a list of virtues written in elegant cursive: Love, Equality, Togetherness, Sweetness, Fun, Unity, Caring, Kindness. At first glance this seems like a heartfelt tribute -- but read the first letter of each word vertically and they spell out "LETSFUCK."
The humor is in the jarring contrast between the wholesome family activity (kids making cards for Dad) and the hidden acrostic message, which is decidedly not wholesome. The card is ostensibly "from Daddy," meaning the father essentially wrote himself a coded sexual message disguised as a sentimental family card.
The Humor
The comic plays on the tradition of acrostic messages -- texts where the first letters of each line spell out a hidden word or phrase. This is a format people sometimes use for sneaky or subversive messages in otherwise innocent-looking texts. The joke works because of the extreme contrast between the surface content (a saccharine list of family values) and the hidden message (a blunt sexual proposition). The father's pleased expression as the card is revealed suggests he is quite proud of his handiwork, adding another layer of absurdity to the situation.