OK, I've reviewed about a dozen RCD contests, so hopefully I've got the concept right...
This contest is inspired by real life events: (1) Labor Day is this coming weekend in the U.S., and (2) my cat peed twice all over my bed this morning.
Create a 1, 2, or 3 panel cartoon which refers to a major holiday (one you'd typically expect to be given a day off from work) and uses the phrase "smells like urine." Extra credit if the phrase is used twice.