The Joke Panel is a running gag in PSWhoa, and always occurs at the start of a new page (though not every new page, that's just where it always is). First, the last panel would set the joke up, but the page would need to be turned for the punchline. It occurs better in written form, as the page requires flipping, but the joke is still there. There are two types of Joke Panels. The first is probably more common, and uses a related set-up for a punchline. Hidden Death's smelly butt fungus is a good example of this.
The second type is a panel that completely changes subject matter altogether. This means that a scene change occurs, usually when an intense moment would occur. Nick, doing his "Durr Run", makes up many of this type of Joke Panel.