Louis C.K. Breaks Down Fart Humor on ‘Daily Show’ (Video)

The “Louie” star drops by Comedy Central to explain the allure of flatulence to Jon Stewart

The season-two premiere episode of FX's "Louie" centered on an ridiculously nasty case of gas.

So fittingly, in a ridiculously funny appearance Tuesday on "The Daily Show," star Louis C.K spent three minutes talking about why flatulence equals comedy gold.

"Let's break down a fart for a second," he said to host Jon Stewart, and proceded to count off the ways. "It comes out of your ass. It smells like poop because it's been hanging out next to it for a long time. And it makes a little trumpet noise when it comes out."

Like Stewart and the studio audience, we laughed long and hard at C.K.'s riff like the fifth-graders we are at heart. But at least we're not stupid fifth-graders, according to tthe comedian.

"You don't have to be smart to laugh at farts," C.K. concluded, "but you have to be stupid not to."

A new episode of "Louie" airs Thursday at 10:30 p.m. ET on FX.