Authors:

There are a lot of great jokes you can sit down and write, but that's just a written joke, versus the comedy of the situation. Ideally, you're pulling as much comedy out of the situation as you can.

"UPROXX Interview: John Mulaney On ‘Mulaney,’ Louis C.K.’s Advice, And ‘SNL’". Interview with Josh Kurp, uproxx.com. October 3, 2014.
There are a lot of great jokes you can sit down and write, but that's just a written joke, versus the comedy of the situation. Ideally, you're pulling as much comedy out of the situation as you can.