All right. I think we've got something here.
The short opens with four guys sitting around playing Dominoes and talking shit - various topics, jumping around, sports, politics, religion, someone says he thinks the wardrobe of religious leaders (all sects) is kind of fruity, another guy says that's all right, he likes to dress up in drag on the weekends. He gets some shit until another guy admits he's wearing his wife's underwear and offers to model it. In the critique of the cut it comes out they're all cross-dressers. PULLING BACK from the table we discover that the scene is set in the bottom of a swimming pool. Suddenly, shower faucets come out of nowhere and they break into song
"I started wearing panties
when I visited my autie
when I was just a boy.
And now I must confess
that when I'm putting on a dress
it brings me joy!"
Etc.
The swimming pool starts filling with water and bubbles, and it turns out the dominoes expand when they touch water, and they become raft-size. The song-and-dance continues:
"rub-a-dub
four queens in a tub
it's possible that we could drown!
but if we survive
then we'll all be alive
for a wonderful night on the town!"
They start dancing on the dominoes, and they fall off into the water and bubbles. We convert to underwater photography (because that's cheap, right?), and your penguin appears. It becomes a Giraffe-measuring synchronized swimming scene. Suddenly we dissolve to:
The moment before the guy admitted that he liked to cross-dress on the weekends. Instead of that line, he says: "Yeah. Kinda fruity."