Tracy Morgan is back, ladies and gentlemen! Back from the hospital. Back making us guffaw. And back teaming up with Bryan Buckley!

The premise for this latest spot is simple: it’s 2 minutes of Tracy Morgan telling us why he deserves some Beats by Dre headphones for Christmas. Boom. If you think that doesn’t sound hilarious you know nothing about Tracy Morgan. If he went on tour reading the phone book I’d have front row tickets to every show, ‘cuz Tracy Morgan doesn’t just do funny, Tracy Morgan is funny. Don’t believe me? Click play on the video above. I’ll bet you the man’s simple delivery of the words “Cottage Cheese” will have you LOLing, ROTFLing, and any other hyperbolic abbreviations you could come up with.